Banking of tax revenues as a model of public management
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If today CAR has lost part of its sovereignty and is a Heavily Indebted Poor Country (HIPC) vis-à-vis the International Monetary Fund (IMF), it is because it is unable to take charge of itself normally; however, the potential in terms of taxation exists. This is why, among the policies aimed at significantly increasing internal resources within the framework of the mobilization of national savings, are the banking of tax revenues. Thus, we are interested in this subject in the Central African context to try to assess the effectiveness of this measure in terms of tax revenue collection and mak...
If today CAR has lost part of its sovereignty and is a Heavily Indebted Poor Country (HIPC) vis-à-vis the International Monetary Fund (IMF), it is because it is unable to take charge of itself normally; however, the potential in terms of taxation exists. This is why, among the policies aimed at significantly increasing internal resources within the framework of the mobilization of national savings, are the banking of tax revenues. Thus, we are interested in this subject in the Central African context to try to assess the effectiveness of this measure in terms of tax revenue collection and make suggestions to make it more beneficial to the state. This is because the mobilization of these revenues is a prerequisite for the achievement of government programs, in particular the Millennium Development Goals (MDGs), the main thrusts of which were set out in the Poverty Reduction Strategy Paper (PRSP II). More specifically, we are looking to see if the collection process via banking contributes to increased tax revenue mobilization.
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