Le recouvrement des impôts forfaitaires dans les pays à faible revenu

Dontsi

Revue Française d'Économie, 1995, vol. 10, issue 3, 173-191

Abstract: [eng] Countries with a low income most often experience the coexistence of a very low rate of tax pressure (relation between tax incomes and gross domestic product) and a very high rate of taxation. The main reason behind this paradoxical situation lies in the existence of both a taxation system which leaves much to be desired, and a very high rate of informal and/or clandestine practices that render the collection of various taxes owed by taxpayers particularly difficult in these countries. The governments have misguidedly raised taxation rates in an effort to increase their tax revenue. In fact, it has never been the case since these increases have on the contrary initiated in secret certain outdated modern and regularly imposed practices. This article is aimed at enacting a model taxation system for activities relating to the poll tax. It is the implementation of this model that will encourage taxpayers to pay their taxes without pressure. A few economic policies have been formulated regarding the collection of poll tax.

Date: 1995
Note: DOI:10.3406/rfeco.1995.988
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