Développement des TIC et mobilisation des recettes fiscales dans les pays de l'UEMOA
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Développement des TIC et mobilisation des recettes fiscales dans les pays de l'UEMOA

Développement des TIC et mobilisation des recettes fiscales dans les pays de l'UEMOA


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About the Book

La mobilisation de recettes fiscales adéquates reste un objectif clé pour les pays africains dans la mise en oeuvre des politiques de développement. L'objectif de cette étude est d'examiner l'effet de l'accès à l'internet et au téléphone portable sur les recettes fiscales dans les pays de l'Union économique et monétaire ouest-africaine (UEMOA), de 2000 à 2019. Les données utilisées proviennent de la Banque Centrale des Etats de l'Afrique de l'Ouest (BCEAO) et de la base de données de la Banque Mondiale. La méthodologie utilisée est basée sur la procédure de test de causalité de Granger et le modèle de panel à effet fixe. Les résultats montrent qu'il existe une relation de causalité entre l'accès au téléphone portable, l'accès à l'internet et les recettes fiscales. Les résultats des estimations montrent que l'accès à l'internet et l'accès au téléphone portable ont des effets positifs et significatifs sur les recettes fiscales, et qu'une augmentation de 10% de l'accès à l'internet augmente les recettes fiscales de 1,23%, et qu'une augmentation de 10% de l'accès au téléphone portable augmente les recettes fiscales de 1,11%. Les recommandations sont que les pays de l'UEMOA devraient investir davantage dans la numérisation de l'économie et du système fiscal, améliorer l'accès à l'internet et à la téléphonie mobile de bonne qualité, et promouvoir l'utilisation de la technologie numérique dans les processus de mobilisation des ressources.


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Product Details
  • ISBN-13: 9786205908822
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6205908824
  • Publisher Date: 19 Apr 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 150 gr


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