Tax revenues and social protection financing in African and Latin American countries

Afrika Ndongozi-Nsabimana ()
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Afrika Ndongozi-Nsabimana: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne

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Abstract: Social protection plays an important role in the achievement of development. Hence, it is highlighted in the Sustainable Development Goals (SDGS) 1,3,5,8 and 10. One of the solutions to achieve universal protection coverage, notably in African and Latin American countries, is sustainable financing. This article focuses on one type of financing, which is tax revenues and its possible effects on public social protection expenditures in percentage of Gross Domestic Product (GDP) as a proxy for social protection financing. It is assumed that the greater the share of tax revenues in GDP is, the greater the resources available for social protection programs are. This would allow better financial sustainability of these programs. Using a panel analysis, the study finds a positive but non-significant effect of total tax revenues and resource tax revenues. As for non-resource tax revenues, they have a positive and significant effect as well as the control variables "rural population", "population aged 65 years and over".

Keywords: Social protection financing; SDGs; Developing countries.; Tax revenues; Social protection (search for similar items in EconPapers)
Date: 2020-03
New Economics Papers: this item is included in nep-pbe
Note: View the original document on HAL open archive server: https://hal.science/hal-03098695v1
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Published in OECONOMIA. Paradigms, Models, Scenarios and Practices for Strong Sustainability, 2020, 979-10-92495-13-3

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