Determinants of tax effort in WAEMU countries

Les déterminants de l’effort fiscal dans les pays de l’UEMOA

Zabsonre Zacharia () and Mouhamadou Dial ()
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Zabsonre Zacharia: UCAD - Université Cheikh Anta Diop de Dakar [Sénégal]

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Abstract: Many countries need to mobilize more fiscal resources. The question then arises whether it is possible to increase the level of taxation of these countries? A relevant consideration in answering this question is how the country's tax effort compares to that of other countries in similar circumstances (Lotz and Morss, 1967). The objective of this research is to analyse the effects of mobile economy variables (internet, mobile cellular) on both the traditional tax effort and the optimal fiscal effort of WAEMU countries over the period 2000-2020. PCSEs (panel-corrected standard errors), DKSE (Driscoll-Kraay standard errors) and Feasible Generalized Least Squares modifié(FGLSm) were used to account for the nature of the data. The results show that mobile phones are a significant determinant of traditional tax efforts, while the internet is not. However, neither significantly affects the optimal fiscal effort. The countries of the Union must therefore lower the cost of mobile phones in order to make them accessible to as many people as possible.

Keywords: : effort; fiscal; WAEMU; determinants; optimal.; effort; UEMOA; déterminants (search for similar items in EconPapers)
Date: 2023-05-20
New Economics Papers: this item is included in nep-ger
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Published in American Economic Review: Insights, 2023, 4 (7), pp.231 - 254. ⟨10.5281/zenodo.8166149⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04183748

DOI: 10.5281/zenodo.8166149

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