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  • Seminar,

Kwami Obossou

Published on March 16, 2022 Updated on March 16, 2022
Le 21 March 2022 De 13:00 à 14:00
Informations complémentaires :via Teams

Séminaire doctorant. Secteur bancaire et recettes fiscales dans les pays en développement

Banking sector and tax revenues in developing countries

Discussants: Samuel Guérineau and Mouhamed Zerbo


Developing countries are faced with many challenges related to the fight against poverty, the relaunch of economic growth, the financing of national development programs and the decline in official development assistance. To meet these challenges, the mobilization of internal resources is essential through the implementation of strategies and actions promoting wealth creation and increased tax revenue. From a sample of 62 developing countries over the period 1995 to 2016 using the method of generalized moments (GMM), we have shown that access to banking financial services acts positively and significantly on GDP ratio. An increase of 1 point in the index of access to banking financial services leads to a 13,7 points increase in the GDP-ratio. In addition, governance indicators such as corruption control, government efficiency, regulation and the quality of the law contribute to increased tax revenues in developing countries. The robustness tests carried out consolidate the positive and significant effect of access to banking services on tax revenues in developing countries. Therefore, it is recommended to pursue financial inclusion policies in developing countries, to strengthen regulation of the banking sector and the taxpayer information system and to promote good governance which are essential to increase revenue mobilization.

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