From: Yona Maro

Afrobarometer survey data, covering 29 countries in sub-Saharan Africa reveal widespread citizen commitment to the principle of taxation and to taking responsibility – by paying their taxes – for national development. But taxation systems across the continent remain opaque to large majorities. Most find it difficult to know what they owe, and the public is even more in the dark when it comes to understanding how tax revenues are actually used by governments. Moreover, perceived corruption among tax authorities remains significant, and evidence suggests these perceptions undermine public commitment to the integrity of the tax system and increase the likelihood of non-compliance.
link:
http://allafrica.com/download/resource/main/main/idatcs/00080971:c99eb6b369b03c20dde4210a867c6c05.pdf

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Yona Fares Maro
Institut d’études de sécurité – SA