Impact of Tax Structures on Growth in Congo, Brazzaville

Yasin Kuso () and John Muhia

Academic Journal of Economic Studies, 2019, vol. 5, issue 2, 108-113

Abstract: This paper will do an empirical assessment of the impact of tax structures on economic growth. It is based on the effects of the transfers from the State to businesses and the distinction between the tax on the income of natural persons, corporate taxes and taxes on goods and services. The results obtained from the model of Dickey and Fuller show in the long term, the tax on the income of natural persons, taxes on goods and services, the total revenue of the State, transfers from the State to businesses and training gross capital fixed impact economic growth, Short term, taxes on corporations, revenue and transfers from the State to businesses are influencing this growth. In contrast to long term and short term, results show revenue and transfers from the State affect economic growth. These results helped to identify the limits of the economic policies implemented in Congo-Brazzaville.

Keywords: External debt; economic growth; generalized method of moment; Sub-Saharan Africa; foreign savings (search for similar items in EconPapers)
JEL-codes: F34 F35 H63 H68 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_253.pdf (application/pdf)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_253.pdf (text/html)

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:khe:scajes:v:5:y:2019:i:2:p:108-113

Access Statistics for this article

More articles in Academic Journal of Economic Studies from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().