Liberalisation commerciale et mobilisation des recettes fiscales dans les pays de la CEDEAO
DOI :
https://doi.org/10.18559/rielf.2024.2.2031Mots-clés :
recettes fiscales, libéralisation commerciale, données de panel, CEDEAORésumé
Objectif : L’objectif de cet article est d’analyser l’effet de la libéralisation commerciale sur les recettes fiscales des pays de la Communauté Économique Des États de l’Afrique de l’Ouest (CEDEAO).
Conception/méthodologie/approche : L’analyse économétrique s’est faite sur des données de panel estimée par la méthode à effets fixes et couvre la période 1990–2016.
Résultats : Les résultats révèlent que l’effet de la libéralisation des échanges commerciaux sur les recettes fiscales est sensible à l’indicateur de mesure utilisé. La libéralisation commerciale, lorsqu’elle est mesurée par les taux tarifaires moyens, influence positivement et significativement les recettes fiscales totales et les recettes fiscales domestiques tandis
qu’une relation négative et statistiquement significative est trouvée entre baisse des tarifs et recettes fiscales issues des transactions internationales. Par ailleurs, lorsque la libéralisation commerciale est captée par le degré d’ouverture commerciale, l’effet est positif et significatif pour toutes les catégories de recettes fiscales.
Originalité/valeur : Les gouvernements des différents pays de la zone ont intérêt à encourager la baisse des tarifs douaniers et l’ouverture au commerce international afin de renforcer la mobilisation des recettes fiscales. Toutefois, cette libéralisation commerciale doit s’accompagner d’une politique macroéconomique appropriée permettant de garantir un environnement économique stable et d’une bonne gouvernance pour assurer la crédibilité de la politique mise en oeuvre.
JEL Classification
Panel Data Models • Spatio-temporal Models (C23)
Trade Policy • International Trade Organizations (F13)
Taxation, Subsidies, and Revenue (H2)
Africa • Oceania (N77)
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