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In 2016, the average tax revenue as a percentage of gross domestic product (GDP) was 26.15 percent for OECD countries, but only 15.47 percent for Sub-Saharan Africa (SSA). Some scholars attribute SSA countries’ weak tax capacity to administrative and technical challenges, their large informal sector, and colonial legacies (Burgess & Stern, 1993; Mkandawire, 2010). Others acknowledge that polit
