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Recettes publiques des pays en développement. Méthode d’évaluation

  • Jean-Louis COMBES

    ()

    (Centre d'Etudes et de Recherches sur le Développement International)

  • Gérard CHAMBAS

    ()

    (Centre d'Etudes et de Recherches sur le Développement International)

  • Jean-François BRUN

    ()

    (Centre d'Etudes et de Recherches sur le Développement International)

Cet article traite des difficultés méthodologiques soulevées par l’évaluation du niveau des recettes publiques dans les PED. Pour procéder à cette évaluation, il est tenu compte du niveau effectif des recettes publiques, de leur instabilité et enfin de l’effort fiscal. L’effort fiscal, qui permet d’isoler l’effet de la politique économique sur la mobilisation fiscale, est apprécié comme la différence entre le niveau effectif des recettes publiques et leur niveau structurel déterminé par le niveau de développement, l’ouverture commerciale, le poids de l’agriculture et la part des exportations minières et pétrolières dans les exportations totales. Rapportées au PIB les niveaux moyens de recettes des PED des différents zones géographiques sont similaires et stables sur les 25 dernières années. Cependant, l’Afrique au Sud du Sahara est caractérisée par une instabilité plus marquée et aussi par une politique économique longtemps plus favorable à la mobilisation fiscale que dans les autres zones (effort fiscal positif).

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Paper provided by CERDI in its series Working Papers with number 200611.

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Length: 14
Date of creation: 2006
Date of revision:
Handle: RePEc:cdi:wpaper:803
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  1. Agbeyegbe, Terence D. & Stotsky, Janet & WoldeMariam, Asegedech, 2006. "Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa," Journal of Asian Economics, Elsevier, vol. 17(2), pages 261-284, April.
  2. Jean-Louis Combes & Tahsin Saadi-Sedik, 2006. "How does trade openness influence budget deficits in developing countries?," Journal of Development Studies, Taylor & Francis Journals, vol. 42(8), pages 1401-1416.
  3. Michael Keen & Thomas Baunsgaard, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 05/112, International Monetary Fund.
  4. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
  5. Gérard CHAMBAS, 2005. "Afrique au Sud du Sahara : quelle stratégie de transition fiscale ?," Working Papers 200501, CERDI.
  6. Jean-Francois Brun & Gérard Chambas & Bertrand Laporte, 2001. "Stabex versus IMF compensatory financing: impact on fiscal policy," Journal of International Development, John Wiley & Sons, Ltd., vol. 13(5), pages 571-581.
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