Using panel data from 2004 to 2012, we employ a two-step system GMM estimation technique, with robust standard errors, collapsed instruments and illus-trate marginal effects of central bank independence on financial development in Africa. We also examine the moderating roles of human capital,...

As a result of the failure to meet tax collection targets, policymakers, economists, and financiers have focused their attention in recent years on how a country's tax effort has been employed to combat tax evasion and maximise tax collections for economic growth. The study looked at the nexus...