Dynamics of Taxation and Economic Governance : What Design for the Uemoa Zone?

ISSN: 2709-8575
Source: African Multidisciplinary Tax Journal, 2024 Issue 1


Financing development is an imperative for any system of governance. Failure in the resource mobilisation process undermines economic growth. The objective of this paper is to analyse the effect of economic governance on public contributions in UEMOA countries. The econometric estimation carried out using the generalised least squares method over the period from 2009 to 2020 shows that governance has a positive and significant effect on total tax revenue. The governments of these WAEMU countries must put in place more effective mechanisms to accelerate the collection of tax revenues while protecting vulnerable taxpayers.