Tax fraud and evasion in African countries: some issues for discussion

Abstract

Ever since man organized himself into community living, he has been expected to conform fully with the established mores of his community and to contribute. in such determinate way, towards the privilege of being an accepted member of the group. Thus he fought in wars involving his group, he paid homage to the leadership of the clan and participated in all other activities initiated for the benefit of the whole community. Deviation from total compliance was punishable by ostracism and social ridicule or even by death.Things have changed very much since then. While the smaller immediate communities continue to exercise some behavioral control over their members, societies are now organized at the State level under the overall authority of a central government. At the national level, every individual is left alone to provide himself, in accordance with existing laws, with his immediate and personal needs and the government has taken over the responsibility of providing goods and service for the general improvement of life and enjoyment by the whole citizenry.