Abba Ya'u, Mohammed Abdullahi Umar, Nasiru Yunusa, Dhanuskodi Rengasamy
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This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. 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引用次数: 0
摘要
目的:关于逃税的大多数研究侧重于围绕纳税人个人的看法和决定的微观经济变量。然而,新一轮研究正在调查宏观经济变量在诱发逃税方面的作用。本研究是对这一新研究方向的有限研究的补充。以往的研究发现,通货膨胀、国内生产总值(GDP)低增长和固定资本形成总额会导致经济衰退、失业率上升、利率提高、损害国内和外国直接投资。本研究探讨了撒哈拉以南非洲地区这些变量与估计逃税之间的关系。具体而言,研究人员检索了每个国家 2011-2020 年期间的税收与 GDP 比率、单位 GDP 固定资本形成总额和 GDP 年增长率报告。由于模型中存在异方差,因此采用了广义最小二乘法回归技术来分析数据,并根据豪斯曼检验利用了随机效应。结果表明,国内生产总值年增长率和固定资本形成总额对撒哈拉以南非洲地区的估计逃税率有显著的负面影响。研究结果还表明,撒哈拉以南非洲地区的通货膨胀率与估计逃税率之间存在负相关关系,但并不显著。本研究的结论是,国内生产总值年增长率和固定资本形成总额对估计的逃税行为有负面影响,并讨论了对非洲大陆的政策影响。 原创性/价值关于国内生产总值年增长率、固定资本形成增长率和通货膨胀率对估计的逃税行为的影响的新发现提供了目前文献中缺乏的新知识,特别是在撒哈拉以南非洲大陆。
Effects of some macroeconomics variables on estimated tax evasion: evidence from Sub-Saharan Africa
Purpose
Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.
Design/methodology/approach
The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.
Findings
The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.
Originality/value
The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.
期刊介绍:
African Journal of Economic and Management Studies (AJEMS) advances both theoretical and empirical research, informs policies and practices, and improves understanding of how economic and business decisions shape the lives of Africans. AJEMS is a multidisciplinary journal and welcomes papers from all the major disciplines in economics, business and management studies.