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La mobilisation fiscale en Afrique

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  • Pierre Jacquemot
  • Marc Raffinot

Abstract

Contrary to a preconceived idea which gives an excessive weight to the external resources (FDI, ODA, remittances), Africa mobilizes at first its domestic resources for its financing. The rate of fiscal pressure is situated between 16 and 22 % of the GDP. However, these resources are insufficient by half at its needs for financing of the Sustainable Development Goals (Agenda 2030). The margins of progress regarding fiscal mobilization are not unimportant, both to exploit new deposits and to improve the tax base. How to collect the more and the better so as not to harm the development potential? Classification JEL : H21, H26, O23.

Suggested Citation

  • Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
  • Handle: RePEc:cai:refaef:ecofi_131_0243
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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