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Effets des transferts intergouvernementaux sur la mobilisation des recettes publiques locales : cas des communes camerounaises

Author

Listed:
  • Jean Raoul NKOUDOU BENGONO

    (Université de Yaoundé 2, Cameroun)

  • Boniface EPO NGAH

    (Université de Yaoundé 2, Cameroun)

  • Simon Pierre ONANA

    (Université de Yaoundé 2, Cameroun)

Abstract

Cet article examine l'effet des transferts intergouvernementaux sur la mobilisation des recettes publiques locales. A partir d’un échantillon de 213 communes sur les 360 que compte le Cameroun, nous spécifions un modèle estimé en données de panel par diffé-rentes méthodes économétriques sur la période 2010-2020. Nos résultats montrent que les transferts intergouvernementaux, mesurés par le montant annuel de la dotation géné-rale de la décentralisation transféré aux communes par l’État central du Cameroun, con-tribuent à accroître les recettes publiques locales. Ce résultat indique que les subven-tions de l’État central aux communes, loin de les décourager à mobiliser les recettes propres, aident plutôt les municipalités à collecter des recettes propres supplémentaires et à élargir l'assiette fiscale. Elles facilitent également la fourniture de biens publics, ce qui à son tour améliore le civisme fiscal des populations.

Suggested Citation

  • Jean Raoul NKOUDOU BENGONO & Boniface EPO NGAH & Simon Pierre ONANA, 2023. "Effets des transferts intergouvernementaux sur la mobilisation des recettes publiques locales : cas des communes camerounaises," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 58, pages 83-101.
    • Handle: RePEc:tou:journl:v:58:y:2023:p:83-101
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    More about this item

    Keywords

    Transferts intergouvernementaux; Recettes publiques locales; Décentralisation; Cameroun;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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