Numéro

Vol. 49 No 1 (2024): Afrique et développement

2 - Analyse de la diversification des recettes fiscales en Afrique

des implications pour les politiques publiques
https://doi.org/10.57054/ad.v49i1.5614
Nimonka Bayale
Banque centrale des États de l’Afrique de l’Ouest (BCEAO), Dakar, Sénégal. Laboratoire de Recherche en Sciences Economiques et de Gestion (LaRSEG), Université de Kara, Togo
Jacques-Patrick Arnold Yao
Banque centrale des États de l’Afrique de l’Ouest (BCEAO), Dakar, Sénégal

Corresponding Author(s) : Nimonka Bayale

richard_bayale15@yahoo.fr

Afrique et développement, Vol. 49 No 1 (2024): Afrique et développement

Résumé

Les chocs économiques récents, notamment la pandémie de la COVID-19, ont illustré la fragilité des politiques publiques construites autour des sources de recettes concentrées. Le besoin de disposer d’une structure fiscale plus diversifiée constitue une préoccupation importante dans les pays en développement. Cet article analyse la diversification des recettes fiscales (DRF) de 39 pays d’Afrique, sur la période 2005-2019, en distinguant les pays riches en ressources naturelles des autres. Un indice de suivi de la DRF est construit. Les résultats indiquent que la valeur moyenne de cet indice pour l’Afrique se situe à 0,846, traduisant une performance insuffisante en matière de DRF. En outre, les facteurs qui déterminent la DRF sont analysés en employant la méthode bayésienne, la Méthode des moments généralisés (GMM) et la méthode des moindres carrés à variables dichotomiques et à biais corrigé (Least Squares Dummy Variable Corrected (LSDVC)). Les résultats montrent que le développement et la diversification économiques, la promotion du secteur industriel, des échanges commerciaux, de l’éducation, ainsi que le développement financier et celui de la digitalisation renforcent la DRF. En revanche, l’économie informelle, les ressources naturelles, la corruption et l’instabilité politique la détériorent. Ainsi, les pouvoirs publics devraient mettre l’accent sur la diversification économique, le développement de la digitalisation, la fiscalisation progressive du secteur informel et l’amélioration de la qualité des institutions, pour une diversification et une mobilisation accrues des recettes fiscales.

Mots-clés

diversification des recettes fiscales diversification économique assiette fiscale secteur informel données de panel Afrique
[1]
Bayale, N. et Arnold Yao, J.-P. 2024. 2 - Analyse de la diversification des recettes fiscales en Afrique: des implications pour les politiques publiques. Afrique et développement. 49, 1 (juill. 2024). DOI:https://doi.org/10.57054/ad.v49i1.5614.
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