Effets de la decentralisation fiscale sur la croissance economique au Sénégal : Une approche par la methode ARDL
DOI :
https://doi.org/10.18559/rielf.2024.2.1992Mots-clés :
décentralisation fiscale, croissance économique, ARDLRésumé
Objectif : Évaluer les effets de la décentralisation fiscale sur la croissance économique au Sénégal de 2011 à 2021.
Conception/méthodologie/approche : Les indices de décentralisation fiscale des recettes
et des dépenses ont été calculés. Ils sont alternativement les variables exogènes des deux
modèles. Les estimations sont effectuées à travers un modèle ARDL (Autoregressive Distributed
Lag) pour capter la dynamique de long terme et de court terme des effets de la
décentralisation sur le taux de croissance.
Résultats : Les résultats de l’étude montrent un impact négatif et significatif de la décentralisation
fiscale sur la croissance économique sur le long terme. Par contre, la relation est
non significative sur le court terme.
Originalité/valeur : Ces résultats s’expliquent par le processus de mobilisation des recettes
fiscales, au niveau territorial, qui pourrait dépendre du système de décentralisation fiscale
adopté. Ils permettent, en effet, d’appréhender l’importance de la fiscalité territoriale dans
le développement des communes et par conséquent sur la croissance économique du pays.
JEL Classification
Time-Series Models • Dynamic Quantile Regressions • Dynamic Treatment Effect Models • Diffusion Processes (C22)
State and Local Taxation, Subsidies, and Revenue (H71)
State and Local Budget and Expenditures (H72)
Empirical Studies of Economic Growth • Aggregate Productivity • Cross-Country Output Convergence (O47)
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(c) Copyright Samba Diakhite, Aliou Niang Fall 2024
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