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Déterminants des recettes fiscales au Congo-Brazzaville : une analyse empirique à partir du modèle ARDL

Author

Listed:
  • Ferdinand MOUSSAVOU

    (Université Marien Ngouabi, Congo)

Abstract

This article analyzes the determinants of tax revenues in Congo-Brazzaville based on an autoregressive scaled lag (ARDL) model and data from the period 1990-2020. The results of the study show that in the short term, corruption, education, industry, gross domestic product per capita, money supply and foreign direct investment influence tax revenues. On the other hand, agriculture, unemployment and inflation appear neutral. Of all these factors, corruption and inflation produce no long-term effect. The study recommends the implementation of persuasion mechanisms towards taxpayers and the encouragement of responsible behavior by tax administration agents, which will limit tax fraud and corruption. In addition to these measures, public authorities must undertake the development of the industrial and agricultural sectors.

Suggested Citation

  • Ferdinand MOUSSAVOU, 2024. "Déterminants des recettes fiscales au Congo-Brazzaville : une analyse empirique à partir du modèle ARDL," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 19(1), pages 103-118.
    • Handle: RePEc:cxb:issued:v19:i1:n08
    DOI: 10.69611/cahiers19-1-08
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    References listed on IDEAS

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