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Determinants of tax effort in WAEMU countries
[Les déterminants de l’effort fiscal dans les pays de l’UEMOA]

Author

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  • Zabsonre Zacharia

    (LEP - Laboratoire d'Economie Publique - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal])

  • Mouhamadou Dial

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.

Suggested Citation

  • Zabsonre Zacharia & Mouhamadou Dial, 2023. "Determinants of tax effort in WAEMU countries [Les déterminants de l’effort fiscal dans les pays de l’UEMOA]," Post-Print hal-04183748, HAL.
    • Handle: RePEc:hal:journl:hal-04183748
    DOI: 10.5281/zenodo.8166149
    Note: View the original document on HAL open archive server: https://hal.science/hal-04183748
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    Keywords

    : effort; fiscal; WAEMU; determinants; optimal.; effort; UEMOA; déterminants;
    All these keywords.

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