Article
Version 1
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Does the Quality of Governance Affect Tax Revenue in South Africa?
Version 1
: Received: 10 January 2023 / Approved: 12 January 2023 / Online: 12 January 2023 (08:40:18 CET)
How to cite: Pamba, D. Does the Quality of Governance Affect Tax Revenue in South Africa?. Preprints 2023, 2023010216. https://doi.org/10.20944/preprints202301.0216.v1 Pamba, D. Does the Quality of Governance Affect Tax Revenue in South Africa?. Preprints 2023, 2023010216. https://doi.org/10.20944/preprints202301.0216.v1
Abstract
The purpose of the study is to empirically analyze the effect of quality of governance on tax revenue in South Africa. This is done by analyzing a time series dataset covering 1996 to 2020. The study used voice and accountability, regulatory quality, government effectiveness, control of corruption, political stability and rule of law as proxies of quality of governance. Multiple regression analysis was performed to test hypotheses. Based on the regression results, all quality of governance variables in South Africa have a negative effect on tax revenue except corruption control. The findings of this study also include policy recommendations. The government of South Africa must design and implement effective ways to combat poor governance, which results in a tax revenue shortfall.
Keywords
Quality of Governance; Tax Revenue; Multiple Regression Analysis; South Africa
Subject
Business, Economics and Management, Accounting and Taxation
Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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