 Impact of Institutional Quality on Tax Revenue in Cote d'IvoireIsabelle Beyera Working Papers from African Economic Research Consortium Abstract: Using Gill's (2000) conceptual framework, the present study is an institutional analysis aimed at explaining the low level of tax revenue in Cote d'Ivoire. It is based on data collected from the DPPSE of the country's Ministry of Economics and Finance, from the Central Bank of West African States, from the World Bank, and from various institutional reports and semi-structured interviews carried out with the staff of the two tax administration general directorates in Cote d'Ivoire (the DGI and the DGD). The study shows how crucial enhanced institutional quality is for raising tax revenue in Cote d'Ivoire, notably revenue from indirect taxes. Indeed, a low level of institutional quality, coupled with high levels of corruption, has contributed to a poor tax-collection performance, which in turn has hindered the two tax administration general directorates' work in terms of tax auditing, tax collection, and tax-base assessment. As a result, there have been low levels of tax returns, payment of the key taxes and recovery of tax arrears. In addition, the magnitude of tax exemptions, and of the informal sector, has led to a reduction in the tax base and has created avenues for corruption within the tax administration system. Date: 2020-11-15 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:aer:wpaper:ec419337-996e-4b1d-aedf-1d2b438ad7f5 Access Statistics for this paper More papers in Working Papers from African Economic Research Consortium Contact information at EDIRC. |
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