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Recettes fiscales et financement de la protection sociale dans les pays africains et d’Amérique Latine

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  • Afrika Ndongozi-Nsabimana

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique)

Abstract

La protection sociale joue un rôle important dans l'amélioration des conditions de vie des personnes et contribue au développement. (ILO,2011 ; WB, 2012 ; ILO,2014 ; ILO, 2017). Elle est soulignée dans les Objectifs Durables de Développement (ODD)1, 3, 5, 8 et 10. Une des solutions pour réaliser la couverture universelle en protection sociale notamment dans les pays africains et d'Amérique latine est le financement durable. Cet article se focalise sur le mode de financement par les recettes fiscales (directes et indirectes) et son effet sur le financement de la protection sociale approximé par les dépenses publiques en protection sociale en pourcentage de PIB. Nous avons trouvé un effet positif non significatif des recettes fiscales totales et des recettes fiscales ressource. Les recettes fiscales hors ressource ont quant à elles un effet positif significatif ainsi que les variables de contrôle population rurale, population âgée de 65 ans et plus, taux de mortalité des enfants âgés de moins de cinq ans.

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  • Afrika Ndongozi-Nsabimana, 2020. "Recettes fiscales et financement de la protection sociale dans les pays africains et d’Amérique Latine," Post-Print hal-03098710, HAL.
    • Handle: RePEc:hal:journl:hal-03098710
    Note: View the original document on HAL open archive server: https://hal.science/hal-03098710
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    References listed on IDEAS

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