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L’urbanisation accroît-elle l’assiette fiscale locale dans un contexte de décentralisation en Afrique subsaharienne ?

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  • Bruno Emmanuel ONGO NKOA

    (Université de Dschang, Cameroun)

  • Derick Ulrich YOUNDA

    (Université de Dschang, Cameroun)

Abstract

Nous examinons l’effet de l’urbanisation sur l’assiette fiscale locale de 14 pays d’Afrique subsaharienne au cours de la période 2002-2017. L’urbanisation croissante de l’Afrique, observée depuis le début des années 1980, s’est accompagnée d’un certain processus de décentralisation et d’un transfert de responsabilité dans la fourniture des biens publics. Nous estimons un modèle en données de panel par la méthode des doubles moindres carrés. Nos résultats montrent que l’urbanisation accroît le niveau de recettes fiscales locales en Afrique subsaharienne. La décentralisation fiscale est favorisée dans le cas de régimes démocratiques et de bonne gouvernance par la scolarisation et l’employabilité des jeunes en milieux urbains.

Suggested Citation

  • Bruno Emmanuel ONGO NKOA & Derick Ulrich YOUNDA, 2022. "L’urbanisation accroît-elle l’assiette fiscale locale dans un contexte de décentralisation en Afrique subsaharienne ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 93-111.
  • Handle: RePEc:tou:journl:v:55:y:2022:p:93-111
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    More about this item

    Keywords

    Afrique subsaharienne ; Décentralisation fiscale ; Urbanisation ; Doubles moindres carrés;
    All these keywords.

    JEL classification:

    • E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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