“…Different works highlight a large number of explanatory factors of the tax effort (Aigner et al, 1977; Bahl, 1971; Battese & Coelli, 1992, 1995; Bird et al, 2008; Brun & Diakité, 2016; Caldeira et al, 2019; Günay & Topal, 2021; Kobyagda & Binin, 2021; Le et al, 2012; Pessino & Fenochietto, 2010; Salhi & Echaoui, 2020; Trinnou, 2021; Zárate‐Marco & Vallés‐Giménez, 2019). However, to our knowledge, there are very few studies on the WAEMU.…”