Tax revenue and compliance rates in Sudan are among the lowest in the world, yet taxpayers’ political, economic, social and cultural attitudes towards taxation remain unknown. Against the backdrop of a decade-long economic crisis and the collapse in oil revenues since South Sudan’s secession, revenue mobilisation has gained urgency in the agenda of transitional authorities and revolutionary movements. However, a key puzzle remains: why do so few Sudanese pay tax? Situated within the latest research on tax morale focusing on specific cases from the African continent, this project contributes to the extant literature by investigating the determinants of tax morale in post-revolutionary Sudan through a within-country comparative study. The project intends to make two main contributions: first, developing the theoretical foundations of tax morale, with special regard to non-economic determinants, by adopting a critical approach to the study of fiscal sociology in non-Western societies; and second, gathering new empirical data on tax morale by developing a qualitative strategy to complement limited open data on taxation and compliance. Along with these theoretical and empirical contributions, the project aims to inform fiscal policies by providing a micro-level diagnostic of tax morale.
Wednesday, January 18, 2023, 1:30 pm – 3:00 pm