2022
DOI: 10.1111/1467-8268.12650
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Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

Abstract: Le développement et l'usage des Technologies de l'Information et de la Communication (TIC) enAfrique ont considérablement progressé au cours des deux dernières décennies, et alimentent une littérature très féconde. Dans cet article, nous identifions les effets et les canaux robustes par lesquels les TIC améliorent la Mobilisation des Recettes Fiscales (MRF). À partir d'un échantillonde 54 pays, nous spécifions et estimons un modèle en données de panel par la méthode des Moindres Carrés Généralisés (MCG) sur la… Show more

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Cited by 5 publications
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“…Also, the Hausman test shows that the fixed effect model is preferable to the random effect model. The GLS is therefore no longer correct because they are intended to correct random effects (Ongo Nkoa & Song, 2022). Thus, we use the Driscoll-Kraay method in the presence of the individual independence hypothesis, which is more suitable for this type of problem.…”
Section: Estimation Methodsmentioning
confidence: 99%
“…Also, the Hausman test shows that the fixed effect model is preferable to the random effect model. The GLS is therefore no longer correct because they are intended to correct random effects (Ongo Nkoa & Song, 2022). Thus, we use the Driscoll-Kraay method in the presence of the individual independence hypothesis, which is more suitable for this type of problem.…”
Section: Estimation Methodsmentioning
confidence: 99%