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Recettes publiques des pays en développement. Méthode d'évaluation

Author Info

Listed author(s):
  • Jean-François Brun

    (CERDI - Centre d'études et de recherches sur le developpement international - CNRS - Université d'Auvergne - Clermont-Ferrand I)

  • Gérard Chambas

    (CERDI - Centre d'études et de recherches sur le developpement international - CNRS - Université d'Auvergne - Clermont-Ferrand I)

  • Jean-Louis Combes

    (CERDI - Centre d'études et de recherches sur le developpement international - CNRS - Université d'Auvergne - Clermont-Ferrand I)

Abstract

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 HAL in its series Working Papers with number halshs-00564568.

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Date of creation: 09 Feb 2011
Handle: RePEc:hal:wpaper:halshs-00564568
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00564568
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Keywords: cerdi;

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  1. Friedrich Schneider, 2003. "The Size and Development of the Shadow Economy around the World and Relation to the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0324, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. 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.
  3. 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.
  4. 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.
  5. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
  6. Jean-François BRUN & Gérard CHAMBAS & Jean-Louis COMBES & Philippe DULBECCO & Axel GASTAMBIDE & Samuel GUERINEAU & Sylviane GUILLAUMONT JEANNENEY & Grégoire ROTA-GRAZIOSI, 2006. "Evaluation de l’espace budgétaire des pays en développement," Working Papers 200621, CERDI.
  7. Gérard CHAMBAS, 2005. "Afrique au Sud du Sahara : quelle stratégie de transition fiscale ?," Working Papers 200501, CERDI.
  8. Baunsgaard, Thomas & Keen, Michael, 2010. "Tax revenue and (or?) trade liberalization," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
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Cited by:

  1. Jean-Louis COMBES & Gérard CHAMBAS & Joseph G. ATTILA, 2009. "Aide publique au développement et transition fiscale," Working Papers 200901, CERDI.
  2. Christian Ebeke & Helene Ehrhart, 2012. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(1), pages 1-27, January.

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