TAX RATE STRUCTURES AND THEIR INFLUENCE ON TAX COMPLIANCE IN AFRICAN ECONOMIES

This study investigates the effect of tax rate on tax compliance using cross-country data from developing African countries. While Richardson (2006) explored this relationship using data from advanced OECD countries and found an insignificant effect, many studies using other forms of data reported significant results. By focusing on developing African nations, this study extends the body of knowledge on tax compliance and provides empirical evidence that addresses the contextual gap in the literature. The findings are expected to inform policymakers and enhance understanding of how tax rates influence compliance behavior in developing economies