International records / OpenAlex research

Personal Income Tax Reform and Tax Revenue Performance in Sub Sahara Africa 2000-2022

The study evaluated effect of Personal Income Tax reforms on tax revenue performance in Sub Sahara Africa for the period 1999 to 2022. Three countries were used in the study, Nigeria, Mali and Burkina Faso. Tax revenue performance was measured by tax GDP (TGDP) ratio . Among the three countries, the period of reform commenced from 2011 to 2022 therefor the design aimed at examining significant structural break on the relationship between Personal Income Tax (PIT) reform on Tax-GDP ratio between the post period 2011-2022 and the pre period 1999 to 2010 of reform. Ordinary Least Square (OLS) reg…