Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 183

Article in Press

The Impacts of Institutional Quality, Economic and Population growth on Tax Revenue in Eastern Region of Africa

Tahir Desta Dale

  •  Received: 16 May 2022
  •  Accepted: 07 July 2022
This study evaluates the impact of political stability, corruption, and economic and population growth on tax collection in five (5) East African countries from 2000 to 2019. The Fixed Effect Model is used to analyze the impact of economic and population growth, corruption, and political stability on these countries' tax to GDP ratios, based on the Hausman test. The findings show that economic growth and political stability positively affect tax revenue while population growth negatively influences tax revenue. Furthermore, the tax-to-GDP ratio was negatively impacted by corruption, but the effect was insignificant. The finding of this paper will add more empirical evidence to assist the East African countries' plans to develop and amend tax policies in the coming period to ensure the effects of political stability, population growth, and economic growth on the tax-to-GDP ratio.

Keywords: Corruption; economic growth; East African; political stability