An Analysis of Facilitation and Trust as the Key Drivers of Voluntary Tax Compliance in Selected African Tax Administrations – October 2024

This paper focuses on drivers of voluntary tax compliance. The voluntary nature of this compliance implies that the taxpayer complies willingly without any push or pull factors such as fear of being forced by the tax administration to comply, the need to acquire certain services such as acquiring a tax clearance certificate for the case of bidders, or the use of withholding tax regimes where the taxpayer has no choice to decide whether to comply or not.