Tax Effort in ECOWAS Countries

Ndiaye, Mohamed Ben Omar; Korsu, Robert Dauda

doi:10.1007/978-3-319-01282-7_6

Cited by 8 publications

(6 citation statements)

References 10 publications

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“…Also, a one-point increase in the ICRG composite index improves the total tax revenue by 1.401 percentage points. These results corroborate those of Ndiaye and Keho, who argue that the weak fiscal performance of WAEMU countries is the result of poor institutional quality [22,29]. Therefore, improving institutional quality is crucial for increasing fiscal revenue in these countries.…”

Section: Results Of Estimates and Interpretationssupporting

confidence: 87%

“…The degree of openness measures the volume of trade (sum of imports and exports) with the rest of the world relative to GDP. An increase in the degree of openness should be accompanied by an increase in customs revenues and thus an improvement in the various rates of fiscal revenues, other things being equal [24,29]. However, if this liberalization manifests itself in tariff reductions then tax revenue losses can be expected [2,8].…”

Section: Variables and Data Sourcesmentioning

confidence: 99%

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Effect of the Quality of Institutions on the Tax Structure in West African Economic and Monetary Union Countries (WAEMU)

Mourfou¹,

Ouédraogo²

2021

JBED

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The objective of this paper is to analyze the effect of the quality of institutions on the different types of tax revenues, in particular on the total tax revenue, the direct tax revenue, the domestic indirect tax revenue and the trade tax revenue. The econometric analysis used the Pooled Mean Group (PMG) estimator over the period from 1996 to 2015. The results of the estimates show that in the WAEMU zone, the quality of institutions has a positive and significant effect on all types of tax revenues except for trade tax revenue. These results are robust because they do not change according to the different indicators used to measure the quality of institutions. Furthermore, overall, GDP per capita positively and significantly affects total and indirect domestic tax revenue, while it has a negative effect on direct tax revenue. Trade openness has a positive and significant effect on all types of tax revenues, except for indirect domestic tax revenue. The share of agriculture has a positive and significant effect on all types of revenue except trade tax revenue. Inflation has a negative and significant effect on all types of tax revenues. The share of natural resources and the size of the informal sector show mixed results.

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Section: Results Of Estimates and Interpretationssupporting

confidence: 87%

Section: Variables and Data Sourcesmentioning

confidence: 99%

Effect of the Quality of Institutions on the Tax Structure in West African Economic and Monetary Union Countries (WAEMU)

Mourfou¹,

Ouédraogo²

2021

JBED

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“…Le degré d'ouverture mesure le volume des échanges avec le reste du monde rapporté au PIB. Une augmentation du degré d'ouverture devrait s'accompagner d'une hausse des recettes douanières et donc des recettes fiscales (Lotz & Morss, 1967; Ndiaye & Korsu, 2014). Cependant, si cette libéralisation se manifeste par des réductions de tarifs, alors, on peut s'attendre à des pertes de recettes fiscales (Agbeyegbe et al, 2006; Baunsgaard & Keen, 2010).…”

Section: Approche Methodologiqueunclassified

Effets de l'exploitation des ressources naturelles sur la mobilisation des recettes fiscales non liées aux ressources naturelles dans l'Union Economique et Monétaire Ouest Africaine (UEMOA)

Mourfou

Dialga

Ouédraogo³

2022

African Development Review

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Cet article analyse les effets de l'exploitation des ressources naturelles sur les recettes fiscales non liées aux ressources naturelles dans les pays de l'Union Economique et Monétaire Ouest Africaine (UEMOA) de 1996 à 2015 en utilisant les Effets Fixes Dynamiques (Dynamic Fixed Effects, DFE). Les résultats montrent que l'exploitation des ressources naturelles dissuade la mobilisation des recettes fiscales non liées aux ressources naturelles. La mauvaise qualité des institutions amplifie l'effet corrosif. Les résultats restent stables suivant les différents indicateurs de la qualité institutionnelle et les types de ressources naturelles. Ces résultats impliquent que les pays de l'UEMOA doivent améliorer la qualité des institutions de sorte à accroître leur capacité à gérer d'importants revenus provenant des ressources naturelles.

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“…We present the results in Table 4, which show that an increase in per capita income has a positive and statistically significant effect on tax revenues. Both theoretical and empirical expectations (Tanzi, 1992;Stotsky & Woldemariam, 1997;Eltony, 2002;Gupta, 2007;Ndiaye & Korsu, 2014;Garg et al, 2017;Dalamagas et al, 2019;Brafu-Insaidoo et al, 2020;Kawadi & Suryawanshi, 2023) support the compatibility of increases in per capita income and tax revenues. We found that agricultural value added has a negative effect on tax revenues, which also agrees with expectations (Le et al, 2008;Pessino & Fenochietto, 2010;Le et al, 2012) but is statistically insignificant.…”

Section: Empirical Applicationmentioning

confidence: 99%

Tax Capacity and Tax Effort in Turkiye and the European Union Countries: An Empirical Application

Serin,

Demir

2023

Yönetim Ve Ekonomi Dergisi

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An efficient tax system is pivotal for effectively implementing fiscal policy and fostering economic development. The extent to which a tax system realizes its full potential determines its efficacy. Nevertheless, existing literature highlights that various economic, social, demographic, and institutional factors can impose limitations on realizing potential tax capacity, thereby constraining the level of tax effort. In this context, this research’s principal objective is to assess tax efforts spanning 1995 to 2021 for 27 European Union member states, 3 European Economic Area nations, and Turkiye. Within this framework, our regression analysis attempts to unveil the influence of critical factors affecting taxable capacity, including sectors with inherent tax challenges, international trade dynamics, the scope of the shadow economy, and the level of financial development. The findings of our study shed light on several noteworthy trends. Northern European countries exhibit a notably higher level of tax effort than the remaining sample countries and Turkiye, which lags behind the sample’s average tax effort level. Furthermore, the study postulates that enhancing financial development and curbing the shadow economy can contribute to the expansion of fiscal space by bolstering tax capacity. Key Words: Tax Capacity, Tax Effort, Tax Policy, Panel Data Analysis JEL Classification: H20, E62, 023

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Tax Effort in ECOWAS Countries

Cited by 8 publications

References 10 publications

Effect of the Quality of Institutions on the Tax Structure in West African Economic and Monetary Union Countries (WAEMU)

Effect of the Quality of Institutions on the Tax Structure in West African Economic and Monetary Union Countries (WAEMU)

Effets de l'exploitation des ressources naturelles sur la mobilisation des recettes fiscales non liées aux ressources naturelles dans l'Union Economique et Monétaire Ouest Africaine (UEMOA)

Tax Capacity and Tax Effort in Turkiye and the European Union Countries: An Empirical Application

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