Perceptions of government performance and willingness to pay tax in Africa

Abstract

Purpose

The purpose of this study is to examine citizens’ perceptions of government performance and its impact on their willingness to pay taxes.

Design/methodology/approach

Data from the Afrobarometer round eight surveys, with a substantial 39,624 observations across 34 African countries, was analysed using ordinary least squares.

Findings

The authors uncover compelling evidence that although Africans generally have a positive attitude towards paying taxes, their decision to pay taxes is influenced by their perceptions of the government’s performance. Specifically, they find that perceptions of how the government handles economic management, provides basic health needs and protects the rights of people with disabilities significantly influence individuals’ willingness to pay taxes. Surprisingly, the authors find that although Africans rate their governments as high performers in resolving conflicts, that demotivates them from paying taxes.

Practical implications

These findings emphasise that citizens’ tax compliance goes beyond simple willingness; they also expect governments’ performance to meet their expectations.

Originality/value

To the best of the authors’ knowledge, this study is among the first to examine individual taxpayers’ perceptions of their government’s performance and its role in enhancing tax compliance across Africa.

Citation

Koomson, T.A.A., Bekoe, R.A. and Owusu, G.M.Y. (2025), "Perceptions of government performance and willingness to pay tax in Africa", Accounting Research Journal, Vol. 38 No. 1, pp. 106-121. https://doi.org/10.1108/ARJ-06-2024-0232