A perennial question in development economics is why fiscal revenues are consistently low in Africa. This study explores the role of tax administrative environment in explaining low-tax revenue collection in SSA region using unbalanced panel data (1991-2018) from 39 countries. A generalised Method of Moment (GMM) technique is used to analyse the data. The results reveal that the tax administrative environment influences tax revenue efforts differently, supporting the hypotheses that governance, economic, and political risks negatively impact tax revenue collection. The study has implications for ensuring an enabling environment if the current steps at increasing revenue through tax are to be productive. The realignment of tax efforts to the tax environment underscores the study’s originality.

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Keywords

Tax revenue, governance risk, political risk, economic risk, Sub-Saharan Africa, generalised method of moments, tax administrative environment.