What question did this study set out to answer?

The central aim is to investigate how tax rates affect tax compliance in developing African countries.

March 26, 2026Open Access

Tax Rate Structures and Their Influence on Tax Compliance in African Economies

Key Points

The central aim is to investigate how tax rates affect tax compliance in developing African countries.
Utilized cross-country data from multiple developing African nations
Compared findings with previous studies from advanced OECD countries
Extended existing literature on tax compliance
Found significant effects of tax rates on tax compliance in developing African economies
Addressed the contextual gap in existing literature on tax compliance
Provided empirical evidence to inform policymakers

Abstract

This study investigates the effect of tax rate on tax compliance using cross-country data from developing African countries. While Richardson (2006) explored this relationship using data from advanced OECD countries and found an insignificant effect, many studies using other forms of data reported significant results. By focusing on developing African nations, this study extends the body of knowledge on tax compliance and provides empirical evidence that addresses the contextual gap in the literature. The findings are expected to inform policymakers and enhance understanding of how tax rates influence compliance behavior in developing economies

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