Réformes et mobilisation des recettes en Afrique : les Administrations de recettes semi-autonomes (SARAs) sont-elles efficaces ?

Abstract : We study effect of semi-autonomous revenue administration reform on tax revenues in sub-Saharan Africa. From a set of data collected on 40 countries between 1980 and 2010, we find a diversified effect on total non-resource tax revenue. In medium term, semi-autonomous revenue authorities don't collect more revenue than traditional administrations and their efficiency diminishes over time. The main conclusion is that semi-autonomous revenue administrations are not a panacea for improving revenue mobilization in Sub-Saharan African countries.
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https://halshs.archives-ouvertes.fr/halshs-02174952
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Submitted on : Friday, July 5, 2019 - 1:41:38 PM
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Andre Gbato, Falapalaki Lemou, Jean-François Brun. Réformes et mobilisation des recettes en Afrique : les Administrations de recettes semi-autonomes (SARAs) sont-elles efficaces ?. 2019. ⟨halshs-02174952⟩

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