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Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

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  • Bruno Emmanuel Ongo Nkoa
  • Jacques Simon Song

Abstract

Le développement et l'usage des Technologies de l'Information et de la Communication (TIC) enAfrique ont considérablement progressé au cours des deux dernières décennies, et alimentent une littérature très féconde. Dans cet article, nous identifions les effets et les canaux robustes par lesquels les TIC améliorent la Mobilisation des Recettes Fiscales (MRF). À partir d'un échantillonde 54 pays, nous spécifions et estimons un modèle en données de panel par la méthode des Moindres Carrés Généralisés (MCG) sur la période 1996‐2019. Nos résultats montrent que l'usage des TIC (mesuré par les pénétrations d'internet, du téléphone mobile, du téléphone fixe et de la fibre optique) stimule significativement la MRF. Leurs effets transitent par le développement financier, l'ouverture commerciale, l'énergie et le capital humain. Nous suggérons un‐renforcement des infrastructures de télécommunications et des canaux de transmission pour une meilleure dématérialisation des procédures fiscales et une plus grande mobilisation des recettes.

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  • Bruno Emmanuel Ongo Nkoa & Jacques Simon Song, 2022. "Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique," African Development Review, African Development Bank, vol. 34(S1), pages 80-101, July.
    • Handle: RePEc:bla:afrdev:v:34:y:2022:i:s1:p:s80-s101
    DOI: 10.1111/1467-8268.12650
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