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Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud

Author

Listed:
  • OBASSA Adechola Damaris Electre

    (Public Economics Laboratory (LEP), Faculty of Economics and Management Sciences (FASEG), University of Abomey-Calavi (UAC), Benin.)

  • Petre BREZEANU

    (Department of Finance, Academy of Economic Studies Bucharest, Romania)

Abstract

The idea for the individual not to contribute to the mobilization of funds for the establishment of public goods comes from various attitudes. Among which, we capture that of the behavior of tax evasion. The objective of determining the role of tax evasion in the capacity of mobilization of tax revenues in Benin, leads us to use the extension of the stochastic frontier model (parametric model) of the latest work of (Kumbhakar et al., 2014). Concerning studies on fiscal capacity, mainly those that have focused on the effect of corruption have not taken into account the level of health of the populations in the structural variables. Taking this variable into account, we determine the fiscal capacity of Benin, while evaluating the place of tax evasion in the mobilization of tax revenues. The results of the GCM and the maximum likelihood show that the fiscal mobilization capacity of Benin is 14.25% in 2021 and that tax evasion has a negative and significant effect on tax revenues.

Suggested Citation

  • OBASSA Adechola Damaris Electre & Petre BREZEANU, 2025. "Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(27), pages 53-73, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2025:i:27:p:53-73
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    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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