Abstract

In order to finance their various development programmes, revenue mobilisation has become one of the major challenges facing African countries in general, and Benin in particular. The aim of this paper is to analyse the impact of governance on tax revenue in Benin. In theory, good governance is supposed to promote an improvement in the level of revenue mobilisation. This hypothesis is tested empirically using secondary data from the World Bank covering the period from 1970 to 2023. The results obtained using the dynamic approach based on the error-correction model showed that economic and political governance have a positive impact on tax revenue mobilisation in Benin. Furthermore, institutional governance does not currently appear to have an impact on revenue mobilisation, which could be explained by the persistent weakness of this indicator throughout the period analysed.