Abstract
The fiscal solvency of a nation is intrinsically linked to its tax revenue collection mechanism. Prior
research has reported that most developing countries often encounter difficulties with revenue
collection. This issue potentially signals a need for action to improve tax compliance. Published
studies have echoed that tax morale is the driving force of tax compliance.
Tax morale is defined as “the intrinsic motivation to pay taxes”. This intrinsic motivation, or lack
thereof, directly influences an individual’s adherence to tax regulations. Researchers have further
posed that there is a correlation between social influences (such as perception of trust in
government) and an individual’s decision-making. The impact of social concerns, such as
government corruption, requires an investigation into the effects it has on tax morale. In Africa, it has
been noted that uncurbed or unpunished corruption has contributed to a decline in tax morale.
Between 2014 and 2024, Africa’s media reports documented that prominent government leaders
have been implicated in corruption activities involving taxpayer money.
The current study aims to investigate which African countries experience corruption in government
as a significant problem and what the resultant effects have been on tax morale during the focus
period, 2014 to 2024. A literature review was compiled to investigate the impact of this problem.
Additionally, this study used the sophistication of a bibliometric analysis to report on the growth of
tax morale literature in developing countries, with a focus on Africa. A reliable and credible research
process, following PRISMA guidelines, was employed to source the data for the study.
The study revealed that various African countries, such as Mali and Zimbabwe, were affected by
acts of bribery among government officials. Nigeria, Ghana, and Kenya have reported cases of grand
corruption that have influenced taxpayers' decisions to comply (or not) with tax regulations. In terms
of published tax morale literature, Ghana was the leading country among developing countries. The
research findings confirmed that there is a negative impact on tax morale based on how taxpayers
perceive corruption at the government level.