ICTs development and tax revenue mobilization in WAEMU countries
Laïfoya Moïse Lawin
Broschiertes Buch

ICTs development and tax revenue mobilization in WAEMU countries

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Mobilization of adequate tax revenues remains a key objective for African countries in the implementation of develop-ment policies. The objective of this study is to examine the effect of internet access and cell phone access on tax revenues in West African Economic and Monetary Union (WAEMU) countries, from 2000 to 2019. The data used are from the Central Bank of West African States (BCEAO) and World Bank database. The methodology used is based on the Granger causality test procedure and the fixed effect panel model. The results show that there is a causal relationship between cell phone acce...