IDEAS home Printed from
   My bibliography  Save this article

Le recouvrement des impôts forfaitaires dans les pays à faible revenu


  • Dontsi


[eng] Countries with a low income most often experience the coexistence of a very low rate of tax pressure (relation between tax incomes and gross domestic product) and a very high rate of taxation. The main reason behind this paradoxical situation lies in the existence of both a taxation system which leaves much to be desired, and a very high rate of informal and/or clandestine practices that render the collection of various taxes owed by taxpayers particularly difficult in these countries. The governments have misguidedly raised taxation rates in an effort to increase their tax revenue. In fact, it has never been the case since these increases have on the contrary initiated in secret certain outdated modern and regularly imposed practices. This article is aimed at enacting a model taxation system for activities relating to the poll tax. It is the implementation of this model that will encourage taxpayers to pay their taxes without pressure. A few economic policies have been formulated regarding the collection of poll tax.

Suggested Citation

  • Dontsi, 1995. "Le recouvrement des impôts forfaitaires dans les pays à faible revenu," Revue Française d'Économie, Programme National Persée, vol. 10(3), pages 173-191.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_1995_num_10_3_988
    Note: DOI:10.3406/rfeco.1995.988

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Olivier Favereau, 1989. "Marchés internes, marchés externes," Revue Économique, Programme National Persée, vol. 40(2), pages 273-328.
    2. Sugden, Robert, 1989. "Spontaneous Order," Journal of Economic Perspectives, American Economic Association, vol. 3(4), pages 85-97, Fall.
    3. Olivier Favereau, 1989. "Organisation et marché," Revue Française d'Économie, Programme National Persée, vol. 4(1), pages 65-96.
    4. John C. Harsanyi, 1967. "Games with Incomplete Information Played by "Bayesian" Players, I-III Part I. The Basic Model," Management Science, INFORMS, vol. 14(3), pages 159-182, November.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:rfreco:rfeco_0769-0479_1995_num_10_3_988. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.