@article{article_995978, title={Does Quality of Governance Affect Tax Effort in Sub-Saharan Africa?}, journal={JOEEP: Journal of Emerging Economies and Policy}, volume={6}, pages={414–434}, year={2021}, author={Günay, Hamdi Furkan and Topal, Mehmet Hanefi}, keywords={Vergi Eforu, Yönetişim Kalitesi, Sahra Altı Afrika, System-GMM}, abstract={This study aims to empirically analyze the impact of governance quality on tax effort in Sub-Saharan African (SSA) countries. Based on a dataset for 37 SSA countries over the time period of 2002-2015, the governance and tax effort relationships is examined by using conventional panel data models and system-generalized method of moment (Sys-GMM) estimators. Unlike previous studies, this study analyzes the impact of both six governance indicators of the World Bank and the composite quality of governance index on tax effort. The empirical findings indicated that composite governance and all of the governance indicators positively affect tax effort in SSA countries. The robust empirical findings also indicate that democracy representatives such as voice and accountability and the rule of law are relatively more important determinants of tax effort in SSA countries.}, number={2}, publisher={Seyfettin ERDOĞAN}