Institutions, Economic Structure and Tax Revenue in UEMOA Countries: A Pool Mean Group Analysis

Yaya Keho ()

Journal of Empirical Economics, 2015, vol. 4, issue 4, 216-230

Abstract: This study contributes to the empirical analysis on the determinants of tax revenue in UEMOA countries by paying particular attention to the role of institutional factors and economic structure. Using the Pool Mean Group method, it shows that the poor quality of institutions and the high share of agriculture and unrecorded economy are among the factors explaining the low tax performance of UEMOA countries. In these countries, the unrecorded economy is sizable and revenue losses through tax evasion are substantial and growing over time. Results also reveal that per capita income and trade positively affect tax revenue. From these findings, the study provides a number of policy recommendations that can help improve domestic tax revenues.

Keywords: Tax revenue; Institutions; Tax evasion; UEMOA. (search for similar items in EconPapers)
Date: 2015
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