{"title":"脆弱国家的信任、腐败与税收合规:寻求将非洲转变为未来的全球强国","authors":"H. G. Gebrihet, Y. H. Gebresilassie, G. Woldu","doi":"10.3390/socsci13010003","DOIUrl":null,"url":null,"abstract":"This study explores the complex relationship between trust, corruption, and tax compliance in fragile states. It examines factors influencing public trust in three government branches: the ruling party (a proxy for the executive), the parliament, and the local government, and examines whether trust in these arms of government impacts tax compliance. We conducted this investigation using Afrobarometer survey data from Guinea, Mali, Sudan, and Zimbabwe as case studies. The study found that restoring public trust and promoting tax compliance are tangible outcomes arising from a steadfast commitment to electoral integrity, transparency, and accountability. This interplay becomes more vital within the framework of state fragility, where institutions are highly strained. The study highlighted that the existence of rampant corruption reduces trust in the ruling party, parliament, and local government council. Furthermore, the joint interaction between corruption and lack of trust significantly undermines the willingness of taxpayers to adhere to tax administration laws. These insights emphasise that combating corruption becomes not only a governance step but also vital to state stability. Thus, African governments should prioritise electoral integrity and combat corruption through enhanced accountability to pave the way for improved governance, enhanced trust, and a more stable path toward a global powerhouse.","PeriodicalId":37714,"journal":{"name":"Social Sciences","volume":"9 15","pages":""},"PeriodicalIF":1.7000,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Trust, Corruption, and Tax Compliance in Fragile States: On a Quest for Transforming Africa into Future Global Powerhouse\",\"authors\":\"H. G. Gebrihet, Y. H. Gebresilassie, G. Woldu\",\"doi\":\"10.3390/socsci13010003\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study explores the complex relationship between trust, corruption, and tax compliance in fragile states. It examines factors influencing public trust in three government branches: the ruling party (a proxy for the executive), the parliament, and the local government, and examines whether trust in these arms of government impacts tax compliance. We conducted this investigation using Afrobarometer survey data from Guinea, Mali, Sudan, and Zimbabwe as case studies. The study found that restoring public trust and promoting tax compliance are tangible outcomes arising from a steadfast commitment to electoral integrity, transparency, and accountability. This interplay becomes more vital within the framework of state fragility, where institutions are highly strained. The study highlighted that the existence of rampant corruption reduces trust in the ruling party, parliament, and local government council. Furthermore, the joint interaction between corruption and lack of trust significantly undermines the willingness of taxpayers to adhere to tax administration laws. These insights emphasise that combating corruption becomes not only a governance step but also vital to state stability. Thus, African governments should prioritise electoral integrity and combat corruption through enhanced accountability to pave the way for improved governance, enhanced trust, and a more stable path toward a global powerhouse.\",\"PeriodicalId\":37714,\"journal\":{\"name\":\"Social Sciences\",\"volume\":\"9 15\",\"pages\":\"\"},\"PeriodicalIF\":1.7000,\"publicationDate\":\"2023-12-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Social Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3390/socsci13010003\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"SOCIAL SCIENCES, INTERDISCIPLINARY\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3390/socsci13010003","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"SOCIAL SCIENCES, INTERDISCIPLINARY","Score":null,"Total":0}
Trust, Corruption, and Tax Compliance in Fragile States: On a Quest for Transforming Africa into Future Global Powerhouse
This study explores the complex relationship between trust, corruption, and tax compliance in fragile states. It examines factors influencing public trust in three government branches: the ruling party (a proxy for the executive), the parliament, and the local government, and examines whether trust in these arms of government impacts tax compliance. We conducted this investigation using Afrobarometer survey data from Guinea, Mali, Sudan, and Zimbabwe as case studies. The study found that restoring public trust and promoting tax compliance are tangible outcomes arising from a steadfast commitment to electoral integrity, transparency, and accountability. This interplay becomes more vital within the framework of state fragility, where institutions are highly strained. The study highlighted that the existence of rampant corruption reduces trust in the ruling party, parliament, and local government council. Furthermore, the joint interaction between corruption and lack of trust significantly undermines the willingness of taxpayers to adhere to tax administration laws. These insights emphasise that combating corruption becomes not only a governance step but also vital to state stability. Thus, African governments should prioritise electoral integrity and combat corruption through enhanced accountability to pave the way for improved governance, enhanced trust, and a more stable path toward a global powerhouse.
期刊介绍:
Social Sciences (ISSN 2076-0760) is an international, peer-reviewed, quick-refereeing open access journal published online monthly by MDPI. The journal seeks to appeal to an interdisciplinary audience and authorship which focuses upon real world research. It attracts papers from a wide range of fields, including anthropology, criminology, geography, history, political science, psychology, social policy, social work, sociology, and more. With its efficient and qualified double-blind peer review process, Social Sciences aims to present the newest relevant and emerging scholarship in the field to both academia and the broader public alike, thereby maintaining its place as a dynamic platform for engaging in social sciences research and academic debate. Subject Areas: Anthropology, Criminology, Economics, Education, Geography, History, Law, Linguistics, Political science, Psychology, Social policy, Social work, Sociology, Other related areas.