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1. Tax Disobedience in Côte d’Ivoire

Author:
Joseph Kone
Publication Date:
06-2021
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
Since the end of its civil war in 2011 and the installation of President Alassane Dramane Ouattara, Côte d’Ivoire has seen one of the highest rates of economic growth in Africa, sometimes referred to as a new “Ivoirian miracle” (Dionne & Bamba, 2017). As the economy has grown and the state has rebuilt capacity, tax revenues have increased steadily, growing by 37% between 2013 and 2017. In many African states, «import and export taxes constitute the backbone of tax regimes. Revenues are supplemented by indirect taxes, in the form of excise and sales taxes» (D’Arcy, 2011). In the case of Côte d’Ivoire, the government relies heavily on taxes on the export of cocoa and other agricultural products, in addition to taxes on industrial and commercial profits, income, telecommunications, petroleum products, imports, as well as a value-added tax (Ministère du Budget et du Portefeuille de l’Etat, 2020). Even in states with high levels of coercive capacity, citizens’ willingness to pay taxes is a significant determinant of revenues collected. This willingness becomes even more important in contexts of relatively low state capacity, such as has existed in post-conflict Côte d’Ivoire. In fact, a substantial – and growing – proportion of Ivoirians question the state’s right to collect taxes, a fact that could present a significant challenge to the government’s ability to collect revenues in order to rebuild essential state services and avoid excessive debt. This paper focuses on a particular form of tax non-compliance: tax disobedience, or individuals’ refusal to pay taxes and fees as a form of protest. Specifically, it examines several individual-level factors that might be associated with tax disobedience, including lack of a cash income, assessments of public services and elected representatives, accessibility of information, and effective connections with the Ivoirian nation. Our analyses of data from the Afrobarometer Round 7 survey (2017) suggest that some of the conventional wisdom on tax compliance is not supported in the case of tax disobedience in Côte d’Ivoire. While we find, as expected, that individuals who think state performance is improving in delivering key services are less likely to express a willingness to engage in tax disobedience, we find no such link with lived poverty; poorer Ivoirians are no more or less likely than their wealthier counterparts to endorse tax disobedience. Surprisingly, assessments of elected representatives and of corruption in the tax system are not significantly associated with tax disobedience, either. Perceived access to government information and identification with the Ivoirian nation do show associations with tax disobedience, but these links run counter to our expectations: Citizens who think they could access information held by public bodies are significantly more likely to say they engaged or would engage in tax disobedience, as are people who identify more closely with the nation than with their ethnic group. These analyses suggest the need for more research on a crucial question facing African states: Who pays taxes, and who doesn’t?
Topic:
Civil Society, Tax Systems, Revenue Management, and Tax Evasion
Political Geography:
Africa and Côte d'Ivoire

2. How does exposure to conflict events shape social trust? A spatiotemporal approach

Author:
Jacob S. Lewis and Sedef A. Topal
Publication Date:
10-2021
Content Type:
Working Paper
Institution:
Afrobarometer
Abstract:
This article examines how proximate exposure to violent conflict events affects levels of social trust. We argue that since exposure to conflict heightens perceptions of threat, individuals who were proximately exposed to conflict events should exhibit lower levels of generalized and out-group social trust than individuals not subject to such exposure. We also argue that individuals subject to exposure to conflict should show higher levels of in-group social trust due to existential concerns that increase their desire to find security within their group. Using geocoded survey data from more than 25,000 respondents in 16 African countries surveyed in 2005 and from the Armed Conflict Location Event Database, we draw spatiotemporal buffers around each respondent. We find that exposure to violent conflict events reduces all forms of social trust across all models. Such findings run counter to arguments suggesting that proximate exposure to violent conflict increases in-group social trust.
Topic:
Civil Society, Conflict, Social Order, and Trust
Political Geography:
Africa

3. Slowly growing or stunted? How Delivery of Electoral, Political, and Economic Goods Impacts Support for Democracy in Uganda

Author:
Francis Kibirige
Publication Date:
01-2018
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
After nearly a decade of growth, popular demand for democracy in Africa has shown signs of weakening (Mattes & Bratton, 2016; Lührmann et al., 2017; Cheeseman, 2017)). In Uganda, recent Afrobarometer survey data show that although citizens’ preference for democracy consistently outstrips their perception of how much democracy they’re actually getting, satisfaction with the way their democracy works is on a decade-long slide. In survey responses, Ugandans’ preference for democracy fluctuates around election years, increasing before and decreasing after general elections. At the same time, the disparity between popular preference for and satisfaction with democracy, defined in this paper as the “democracy satisfaction gap,” is growing, from 5 percentage points in 2000 to 34 percentage points in 2017. These patterns pose a number of questions, including what causes popular preference for democracy to fluctuate around election years and whether indeed Ugandans understand and appreciate democracy. Survey data suggest that Ugandans have grown in their knowledge of democracy with the passage of time (Mattes, Kibirige, & Sentamu, 2010). Similarly, the proportion of Ugandans who are “committed democrats” – meaning they prefer democracy over any other form of government and consistently reject authoritarian rule – has increased sharply, although women, less educated citizens, and rural residents lag behind in this group. Our analysis suggests that a preference for democracy is stronger among citizens who perceive the quality of Uganda’s elections as poor, those who are dissatisfied with the government’s delivery of political or economic goods, those who believe strongly in democratic values, and those who are more cognitively engaged in civic and political life.
Topic:
Civil Society, Economics, Governance, Elections, and Democracy
Political Geography:
Uganda and Africa

4. Wartime Educational Loss and Attitudes toward Democratic Institutions

Author:
Shelley Liu
Publication Date:
10-2017
Content Type:
Working Paper
Institution:
Afrobarometer
Abstract:
How does civil war affect society and citizen interaction with politics? Civilians who live through warfare face numerous challenges that can have permanent effects on society even after peace is achieved. This project uses the Liberian civil wars as a case study to examine the impact of war through one channel – disruptions in education for an entire generation of children. The paper shows that negative effects of war on education and economic outcomes clash with citizen expectations for post-war democracy, leading to negative consequences for the democratization process. Specifically, educational deficiencies in this particular generation of young adults decrease job prospects, breeding resentment against the promises of democracy. This extends to the political sphere, such that those who lost out on educational opportunities due to war exhibit lower engagement, less desire to engage with democratic processes, and a greater rejection of democracy altogether.
Topic:
Civil Society, Civil War, Education, War, Children, and Youth
Political Geography:
Africa and Liberia

5. Tax Compliance Africans Affirm Civic Duty but Lack Trust in Tax Department

Author:
Thomas Isbell
Publication Date:
12-2017
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
In any economy, balancing expenditures, revenues, and debts is a delicate and often politicized task. Competing interests and priorities buffet those tasked with planning a viable and stable national budget. For any state, taxes raised from individuals and businesses are a central plinth supporting the provision of services, the maintenance of infrastructure, the employment of civil servants, and the smooth functioning of the state. In many African countries, however, tax evasion leaves states with major holes in their budgetary pockets. A 2015 report by the High Level Panel on Illicit Financial Flows from Africa cites tax abuse as an important contributor (along with laundering of criminal proceeds, corruption, and market abuse) to an estimated $30 billion to $60 billion per year that African governments lose to illicit financial flows, hampering growth through state investment, improvements in education and health services, and lower debt commitments abroad (United Nations Economic Commission for Africa, 2015a, 2015b; Guardian, 2015). The 2016 leaks of the “Panama Papers” exposing tax evasion and fraud among many African and world leaders and their families further underlined the magnitude of the burden that tax evasion places on the continent (Kuo, 2016; Copley, 2016). Moreover, low tax compliance weakens the state’s ability to invest and develop. In 2005, only 15% of gross domestic product (GDP) in developing countries derived from taxes, compared to 35% in developed countries (Fuest & Riedel, 2009). In some of the poorest countries, this proportion was 12%. Cobham (2005) estimates that low tax compliance in developing countries costs around $285 billion per year. For many Africans, however, not paying taxes may be less a matter of choice than of insufficient efficacy. As Aiko and Logan (2014) report, majorities of Africans say it is difficult to find out what taxes they’re supposed to pay and how their government uses tax revenues, and many see tax officials as corrupt. Ali, Fjeldstad, & Sjursen (2013) have found that not understanding how taxes are used is negatively correlated with tax compliance. They also point out that many Africans pay private or non-state providers for services that would commonly be provided by the state, which might also tend to depress tax compliance. This paper examines the views and experiences of ordinary Africans related to tax compliance. Afrobarometer survey data indicate that a strong majority of Africans see paying taxes as a civic duty that is important to a country’s development and should be fulfilled regardless of whether one is dissatisfied with government services. But low levels of public trust and high levels of perceived corruption in the tax department dampen citizens’ support for tax compliance.
Topic:
Civil Society, Governance, Tax Systems, Bureaucracy, and Tax Evasion
Political Geography:
Africa

6. Are Africans Willing to Pay Higher Taxes or user Fees for Better Health Care?

Author:
Thomas Isbell
Publication Date:
12-2016
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
In many parts of Africa, access to and quality of medical services remain poor (Deaton & Tortora, 2015; KPMG, 2012; Lowell, Conway, Keesmaat, McKenna, & Richardson, 2010; Streefland, 2005). While economic growth in recent decades has fostered improved health care on the continent, weak funding, brain drain of trained professionals, and ongoing battles with diseases such as TB, HIV, diarrheal diseases, and malaria as well as recurring epidemics such as Ebola continue to put immense pressure on medical systems in many countries (Ighobor, 2015; McKay, 2015; Chothia, 2014). Struggling medical systems confront governments and citizens with difficult choices: Needed investment in the medical sector must compete with other priorities, and increasing health spending by cutting other programs may not be a popular or even feasible solution. One alternative may be to raise taxes or user fees in order to increase available funding. In its Round 6 surveys, Afrobarometer asked citizens in 36 African countries whether they would support or oppose paying higher taxes or user fees in order to increase government spending on public health care. This paper describes citizens’ responses and analyzes whether they are correlated with demographic factors, access to health services, and perceptions of health care, government performance, and official corruption.
Topic:
Civil Society, Health Care Policy, Tax Systems, and Public Health
Political Geography:
Africa

7. A Window on Policy Priorities: Evidence From the Citizens of 34 African Countries

Author:
Marvis Zupork Dome
Publication Date:
03-2015
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
The post-2015 sustainable development discourse has emphasized the need for a more inclusive and participatory policy framework projecting the voices of the people in policy-making and implementation processes. Some commentators have argued that while the Millennium Development Goals (MDGs) have achieved some poverty reduction, the post-2015 Sustainable Development Goals (SDGs) should be better designed to enhance the living standards of the people. Yet not much has been done to create the necessary space for citizens’ voices to be heard. This paper argues for a more rigorous insistence on listening to citizens’ voices as part of the development policy process. It begins this listening through an analysis of the most urgent policy priorities of Africans, as expressed in Afrobarometer survey data from 34 African countries. Analyses of differences by region, income level, and human development level provide useful insights for the development discourse going forward.
Topic:
Civil Society, Development, Public Opinion, and Sustainability
Political Geography:
Africa

8. Demand for Democracy is Rising in Africa, but most Political Leaders Fail to Deliver

Author:
Michael Bratton and Richard Houessou
Publication Date:
04-2014
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
Africans express growing attachment to democracy according to citizen attitude surveys conducted by the Afrobarometer in 34 countries1. Seven out of ten Africans prefer democracy to other political regimes, and the proportion of deeply committed democrats (that is, those who also reject authoritarian alternatives) has risen steadily over the past decade. These insights run counter to an emerging view that the impetus for democratization on the African continent has stalled. Influential analysts have suggested recently that “political reform left Africa ‘too democratic’ given the level of income… [and] that the continent has begun to regress to its expected level… by becoming less democratic.” Others have pointed to a global trend of “democratic retreat” that is driven in Africa by China’s economic expansion and the Western security response to spreading Islamic jihad.
Topic:
Civil Society, Authoritarianism, Democracy, and Leadership
Political Geography:
Africa