Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?

Okombi, Idrys Fransmel

doi:10.1111/1467-8268.12601

Cited by 3 publications

(3 citation statements)

References 22 publications

(31 reference statements)

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“…The fiscal capacity of countries depends on their level of economic development assessed by the level of real GDP per capita. High‐income countries are expected to collect more taxes than developing countries because they have better organization of tax administration, better institutions, and greater demand for public goods and services (Alagidede et al, 2018; Caldeira et al, 2019; Lotz & Morss, 1967; Okombi, 2021; Pessino & Fenochietto, 2010). However, Abubakar (2020) highlights a negative relationship between tax pressure and economic growth.…”

Section: Methodsmentioning

confidence: 99%

Analysis of tax effort in WAEMU: How important are institutional/administrative reforms?

Diabate

Koffi

2023

African Development Review

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This paper examines, in depth, the hypotheses explaining the tax effort of seven West African Economic and Monetary Union (WAEMU) countries over the period 1996–2018. The studies of Karakaplan and Kutlu were applied to the stochastic tax frontier model. This provides a new method for analyzing tax effort that solves potential endogeneity problems, especially those of income. This study confirms the positive impact of income, trade openness, urbanization, government capital spending and anticorruption on tax revenue mobilization, while the size of the agricultural sector has a negative impact on tax revenue. On the other hand, reforms of tax institutions have no effect on tax effort. The average tax revenue of the countries of the WAEMU is 11.34 and the average tax effort is estimated at 0.7901 over the period 1996–2018. Thus, these countries could achieve a tax revenue to GDP ratio of 13.72% if they fully exploit their potential.

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Section: Methodsmentioning

confidence: 99%

Analysis of tax effort in WAEMU: How important are institutional/administrative reforms?

Diabate

Koffi

2023

African Development Review

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“…Two main positions emerge from the theoretical synthesis. The approach that can be described as pessimistic, which emphasizes the harmful effects of taxation, illustrated via a threshold by the Laffer curve, informality, tax evasion, the performance of companies, the financial system and risks (Brun & G., 2014), and the optimistic approach, which emphasizes the beneficial effects, such as job creation, the reduction of inequality and poverty, and the emergence of an ecosystem governed according to the digital requirements (Losch et al, 2012; Okombi, 2021).…”

Section: Introductionmentioning

confidence: 99%

Effect of productive capacities on tax revenue mobilization: Evidence from Sub‐Saharan African countries

Tchagnao

2023

Journal of Public Affairs

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This paper analyzes the effects of productive capacities on tax revenue mobilization in 37 Sub‐Saharan African countries. Using the Generalized Method of Moment (GMM) approach, the results show that productive capacities measured by the aggregate Productive Capacity Index (PCI) and its eight components, namely human and natural capital, energy, transport, Information and communication technologies, private sector, institutions and structural change positively and significantly affect total tax revenue mobilization. For example, an increase in one point of the PCI corresponds to an increase in total tax revenues by 0.0016 point. The effect of productive capacities also remains positive and significant on tax revenues, even when disaggregated into direct and indirect taxes. This paper contributes empirically to highlighting the importance of productive capacity in tax revenue mobilization. Hence, strengthening productive capacities is important to enhance tax revenue mobilization in Sub‐Saharan African countries. To meet the current challenges of mobilizing the fiscal resources needed to meet international agendas, Sub‐Saharan African countries must not only work to strengthen overall productive capacity, but also promote the quality of institutions, transport and energy, invest in human capital, create the conditions for real structural transformation, promote good digital governance and a more dynamic private sector.

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“…L'approche pessimiste qui souligne les effets néfastes de la fiscalité, illustrés via un seuil par la Courbe de Laffer, l'informalité, l'évasion fiscale, la performance des entreprises, du système financier et des risques (Brun & Chambas, 2014). L'approche optimiste qui souligne les effets bénéfiques tels la création d'emploi, le renforcement des capacités, la réduction des inégalités et de la pauvreté, l'émergence d'un écosystème gouverné selon les exigences numériques (Losch et al, 2012; Okombi, 2021). Les recherches aux niveaux micro et macroéconomiques soulignent que la MRF est associée à une meilleure diffusion des TIC (Gnangnon et Brun, 2019).…”

Section: Introductionunclassified

Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

Nkoa

Song

2022

African Development Review

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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 période 1996-2019. Nos résultats montrent que l'usage des TIC (mesuré par les pénétrations d'internet, du téléphone mobile, du téléphone fixe et de la fibre optique) stimule significativement la MRF. Leurs effets transitent par le développement financier, l'ouverture commerciale, l'énergie et le capital humain. Nous suggérons un-renforcement des infrastructures de télécommunications et des canaux de transmission pour une meilleure dématérialisation des procédures fiscales et une plus grande mobilisation des recettes.

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Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?

Cited by 3 publications

References 22 publications

Analysis of tax effort in WAEMU: How important are institutional/administrative reforms?

Analysis of tax effort in WAEMU: How important are institutional/administrative reforms?

Effect of productive capacities on tax revenue mobilization: Evidence from Sub‐Saharan African countries

Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

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