Déterminants des recettes fiscales au Congo-Brazzaville: une analyse empirique à partir du modèle ARDL

Ferdinand Moussavou
Additional contact information
Ferdinand Moussavou: Université Marien Ngouabi, Congo

Les Cahiers du CEDIMES, 2024, vol. 19, issue 1, 103-118

Abstract: This article analyzes the determinants of tax revenues in Congo-Brazzaville based on an autoregressive scaled lag (ARDL) model and data from the period 1990-2020. The results of the study show that in the short term, corruption, education, industry, gross domestic product per capita, money supply and foreign direct investment influence tax revenues. On the other hand, agriculture, unemployment and inflation appear neutral. Of all these factors, corruption and inflation produce no long-term effect. The study recommends the implementation of persuasion mechanisms towards taxpayers and the encouragement of responsible behavior by tax administration agents, which will limit tax fraud and corruption. In addition to these measures, public authorities must undertake the development of the industrial and agricultural sectors.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.69611/cahiers19-1-08 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cxb:issued:v19:i1:n08

Ordering information: This journal article can be ordered from

DOI: 10.69611/cahiers19-1-08

Access Statistics for this article

Les Cahiers du CEDIMES is currently edited by Christian MICHON

More articles in Les Cahiers du CEDIMES from Institut CEDIMES Contact information at EDIRC.
Bibliographic data for series maintained by Valentin Radu ().