Africa’s Willing Taxpayers Thwarted by Opaque Tax Systems, Corruption

A majority of Africans see tax-generated government revenue as an important national
development resource, Afrobarometer's unprecedented survey of 29 countries show.
1

However, six in ten people say it is difficult to know how much tax they pay and a seven in ten
do not know how the government spends the taxes, according to the survey, with a sample of
43,500, representing the views of half the African population.

Perceived corruption also plays a role in people's willingness to pay their taxes. More than one in
three say most or all tax officials are corrupt; four in ten say at least some tax officials are. Distrust
in tax officials increases tolerance for tax avoidance in principle and reported non-compliance
with tax obligations in practice.
Key Findings

 Two-thirds (66%) of the people interviewed say citizens must pay taxes for their countries
to develop. A majority (52%) favors paying higher taxes in exchange for better services;
just one in three (35%) who would give up services in favor of keeping taxes low.
 Seventy percent say authorities have the right to make people pay taxes. Across 16
countries2 tracked since 2002, this figure has increased from 64% to 71%. Half (49%) say it's
wrong and punishable for people to avoid paying the taxes they owe government.
 Large majorities report that tax systems remain opaque: 62% say it is difficult to find out
what taxes they owe; 76% say it is difficult to find out how governments use tax revenue.

 More than one-third (35%) says that ‘most’ or ‘all’ tax officials are corrupt, and another
39% think that at least some of them are. Perceived corruption among tax officials
appears to undermine commitment to the integrity of the tax system. Distrust in the
conduct of tax officials increases tolerance for tax avoidance in principle, and reported
non-compliance with tax obligations in practice.