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Steuern und Wirtschaftswachstum in der UEMOA
[Taxes and economic growth in the WAEMU]

Author

Listed:
  • Zacharia Zabsonre

    (Centre d’Etudes, de Documentation et de Recherches Economiques et Sociales)

Abstract

Dieser Artikel analysiert die Wechselwirkung zwischen Steuern und Wirtschaftswachstum in den UEMOA-Ländern, indem er die Gesamtsteuern in direkte und indirekte Steuern zerlegt. Die Anwendung der Schätzung Generalized Least squares (GLS) auf die Daten für den Zeitraum 1980-2020 durch das Seemingly Unrelated Regression Equations Model (SURE) hat zu erfolgreichen Ergebnissen geführt. Die Ergebnisse zeigen, dass es in Benin, Niger, Senegal und Guinea-Bissau keine signifikante Wechselwirkung zwischen Gesamtsteuern und Wirtschaftswachstum gibt. In Burkina Faso und Côte d'Ivoire ist eine einseitige Kausalität zwischen Steuereinnahmen und Wirtschaftswachstum festzustellen. In Mali und Togo wird jedoch eine Rückkopplung zwischen den beiden Variablen beobachtet. Angesichts dieser Ergebnisse ist eine Verstärkung der Gemeinschaftsrichtlinien der UEMOA über die direkten oder indirekten Steuern erforderlich. Dies wird es den einzelnen Ländern ermöglichen, ihr Steuersystem weiter zu verbessern, um ihr Wirtschaftswachstum anzukurbeln. Schlüsselwörter: Steuern, Wirtschaftswachstum, SURE-Modell, UEMOA, Interaktion

Suggested Citation

  • Zacharia Zabsonre, 2023. "Steuern und Wirtschaftswachstum in der UEMOA [Taxes and economic growth in the WAEMU]," Post-Print hal-04116532, HAL.
    • Handle: RePEc:hal:journl:hal-04116532
    Note: View the original document on HAL open archive server: https://hal.science/hal-04116532
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    Keywords

    taxes economic growth SURE model UEMOA interaction; taxes; economic growth; SURE model; UEMOA; interaction;
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