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dc.contributor.authorAtiase, Victor
dc.contributor.authorAsorwoe, Elvis
dc.contributor.authorAblorde, Francis
dc.contributor.authorKolade, Oluwaseun
dc.contributor.authorKolade
dc.date.accessioned2019-06-20T14:11:34Z
dc.date.available2019-06-20T14:11:34Z
dc.date.issued2019-04-08
dc.identifier.citationAtiase, V., Asorwoe, E., Ablorde, F. Kolade, O. (2019) Tax compliance cost: the hidden effect on international trade in Africa. British Accounting and Finance Association Annual Conference 2019, Birmingham UK, 8-10 April.en
dc.identifier.urihttps://www.dora.dmu.ac.uk/handle/2086/18097
dc.descriptionThe file attached to this record is the author's final peer reviewed version.en
dc.description.abstractInternational trade in Africa could be one of the antidotes to the precarious poverty and economic deficiency in which the continent finds itself. An outward orientation towards international trade opens the continent to increases in productivity and development of redistributive channels for both natural and manufactured products. However, one of the major bottlenecks affecting the growth of international trade in the continent is tax compliance cost measured by the time and cost involved in complying with various tax regulations. Adopting the institutional theory, this study investigated the impact of tax compliance cost on international trade in Africa. The evidence shows that the number of taxes paid by firms in a year, coupled with the corporate tax rate which is a percentage of the business profit has a negative impact on international trade in Africa. However, the time taken for tax registration/compliance and post-tax filing time of firms seem not to have any immediate impact on international trade in Africa. This paper, therefore, argues that Africa needs tax reforms in the form of self-assessments, simplification of tax administration, risk-based inspections and electronic submissions of tax returns in order to reduce the current level of tax compliance burden on firms in Africa.en
dc.language.isoenen
dc.publisherBritish Accounting and Finance Associationen
dc.subjectTax complianceen
dc.subjectInternational Tradeen
dc.subjectAfricaen
dc.subjectTariffsen
dc.titleTax compliance cost: the hidden effect on international trade in Africaen
dc.typeConferenceen
dc.peerreviewedYesen
dc.funderNo external funderen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2019-04-01
dc.researchinstituteCentre for Enterprise and Innovation (CEI)en


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