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Effect of Reforms on Tax Revenue Performance in Senegal

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  • Ameth Saloum Ndiaye

    (University Cheikh Anta Diop)

Abstract

The tax administration in Senegal has experienced several reforms in the period 1970- 2014, but little is known about the performance of those reforms in terms of tax revenue mobilization. The literature on what drives domestic resource mobilization has indeed paid little attention to reform as a determinant of tax revenue. Considering various aspects of reforms in the tax administration, including tax-related reforms and institutionsrelated reforms, and using various econometric methods based on ordinary least squares, instrumental variable two-stage least squares, and iteratively reweighted least squares, the paper assesses whether reforms are important for increasing tax revenue. The results show that, tax reforms, institutional reforms, and all reforms combined have contributed to significantly increased tax revenue performance. The key implication is that more tax-related reforms and more institutions-related reforms are crucial to sustainably improved tax revenue mobilization.

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  • Ameth Saloum Ndiaye, 2019. "Effect of Reforms on Tax Revenue Performance in Senegal," Working Papers 370, African Economic Research Consortium, Research Department.
    • Handle: RePEc:aer:wpaper:370
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    Cited by:

    1. Nimonka Bayale & Abdou‐Fataou Tchagnao & Madow Nagou & Pouwemdéou Tchila, 2023. "Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?," Bulletin of Economic Research, Wiley Blackwell, vol. 75(4), pages 1323-1343, October.
    2. Richard Adeleke, 2022. "Spatial variability of the predictors of government tax revenue in Nigeria," SN Business & Economics, Springer, vol. 2(1), pages 1-20, January.
    3. Nimonka Bayale & Pouwemdéou Tchila & Jacques‐Patrick Arnold Yao & Honoré Tenakoua, 2022. "Do tax administration reforms improve tax revenue performance in Togo? Empirical insights from experimental approaches," South African Journal of Economics, Economic Society of South Africa, vol. 90(2), pages 196-213, June.

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