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Effect of foreign aid on fiscal resources mobilization in WAEMU countries
[Effet de l’aide publique au développement sur la mobilisation des ressources fiscales dans les pays de l’UEMOA]

Author

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  • Nimonka Bayale

    (Université de Kara)

Abstract

Dans les pays de l'UEMOA, le manque de ressources internes consistantes pour le financement du développement constitue un véritable handicap financier. Le recourt à l'aide internationale est nécessaire. Cependant, la littérature économique n'est pas unanime sur la capacité de l'aide au développement à promouvoir la mobilisation des ressources fiscales. Dans cet article, nous analysons l'effet de différentes formes et composantes de l'aide internationale sur les revenus fiscaux des pays de l'UEMOA en se servant des bases de WDI, de l'OCDE et de la BDSM. Nous appliquons la méthode des variables instrumentales sur un ensemble de données en panel couvrant la période 1985-2016. Dans nos analyses, nous distinguons d'abord l'aide bilatérale de l'aide multilatérale. Ensuite, nous différencions les prêts concessionnels, de l'assistance technique et des dons contenus dans l'aide internationale. Les résultats indiquent d'abord que l'aide multilatérale affecte positivement et significativement les revenus fiscaux alors que l'aide bilatérale de l'est pas. Ensuite, en ce qui concerne l'effet décomposé de l'aide, nos résultats montrent que l'aide sous forme de prêts concessionnel et d'assistance technique renforce la mobilisation des ressources fiscales. Quant aux dons, on constate qu'ils ont tendance à diminuer l'effort fiscal. Enfin, ces les résultats révèlent que lorsque l'aide est prise dans forme agrégée, son effet sur les revenus fiscaux est mitigé. En termes de recommandations de politiques économiques, nous soutenons qu'une amélioration la qualité des institutions rendrait l'aide internationale efficace dans la mobilisation des ressources fiscales. Nous recommandons également que l'aide extérieure soit réorientée vers les investissements pour des systèmes fiscaux efficaces dans les pays de l'Union. Par ailleurs, particulièrement pour remédier à l'effet désincitatif créé par les dons, nous soutenons qu'ils soient plus acheminés vers les organisations non gouvernementales pour réaliser des œuvres qualitatives ou vers le secteur privé plutôt qu'aux gouvernements des pays de l'Union.

Suggested Citation

  • Nimonka Bayale, 2019. "Effect of foreign aid on fiscal resources mobilization in WAEMU countries [Effet de l’aide publique au développement sur la mobilisation des ressources fiscales dans les pays de l’UEMOA]," Working Papers hal-02021939, HAL.
    • Handle: RePEc:hal:wpaper:hal-02021939
    Note: View the original document on HAL open archive server: https://hal.science/hal-02021939
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    References listed on IDEAS

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