Effects of satisfaction with the political system on tax morale in Burkina Faso
Roukiatou Nikiema
What the paper says
This article examines the effect of satisfaction with the political system on tax morale in Burkina Faso. The empirical analysis employs a binary probit model and an ivprobit model, using five indicators of tax morale and data from Rounds 5 and 6 of the Afrobarometer survey. The results indicate a positive effect of satisfaction with the democratic system on tax morale, which remains robust to changes in the political system indicator. The results suggest that the effect of satisfaction with democracy also depends on an individual’s level of education and employment, which tend to reduce the positive effect of satisfaction with democracy on tax morale. The results imply that individuals exhibit tax morale when they are satisfied with the political regime. Consequently, in order to increase tax morale in Burkina Faso, it is essential that the political regime implements inclusive policies.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.