IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04183748.html
   My bibliography  Save this paper

Determinants of tax effort in WAEMU countries
[Les déterminants de l’effort fiscal dans les pays de l’UEMOA]

Author

Listed:
  • Zabsonre Zacharia

    (UCAD - Université Cheikh Anta Diop de Dakar [Sénégal])

  • Mouhamadou Dial

Abstract

Many countries need to mobilize more fiscal resources. The question then arises whether it is possible to increase the level of taxation of these countries? A relevant consideration in answering this question is how the country's tax effort compares to that of other countries in similar circumstances (Lotz and Morss, 1967). The objective of this research is to analyse the effects of mobile economy variables (internet, mobile cellular) on both the traditional tax effort and the optimal fiscal effort of WAEMU countries over the period 2000-2020. PCSEs (panel-corrected standard errors), DKSE (Driscoll-Kraay standard errors) and Feasible Generalized Least Squares modifié(FGLSm) were used to account for the nature of the data. The results show that mobile phones are a significant determinant of traditional tax efforts, while the internet is not. However, neither significantly affects the optimal fiscal effort. The countries of the Union must therefore lower the cost of mobile phones in order to make them accessible to as many people as possible.

Suggested Citation

  • Zabsonre Zacharia & Mouhamadou Dial, 2023. "Determinants of tax effort in WAEMU countries [Les déterminants de l’effort fiscal dans les pays de l’UEMOA]," Post-Print hal-04183748, HAL.
    • Handle: RePEc:hal:journl:hal-04183748
    DOI: 10.5281/zenodo.8166149
    Note: View the original document on HAL open archive server: https://hal.science/hal-04183748
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04183748/document
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.8166149?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    : effort; fiscal; WAEMU; determinants; optimal.; effort; UEMOA; déterminants;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04183748. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.