The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union WAEMUReportar como inadecuado




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1 CERDI - Centre d-Études et de Recherches sur le Développement International 2 Commission de l-Union Economique et Monétaire Ouest Africaine 3 University of Ottawa Ottawa

Abstract : A main objective of the regional integration in West African Economic and Monetary Union WAEMU is the effective harmonization of national legislations at Community level notably tax legislation. To coordinate taxation in the zone, WAEMU Commission translates into Directives the Decisions taken by the Council of Ministers of the member states. The implementation of the Community acts by countries through tax reforms may impact on their revenue performance. This paper evaluates the impact of the Directives both in terms of coordination and revenue mobilization. It relies on a comparative case study using the synthetic control method developed by Abadie and Gardeazabal 2003 and extended by Abadie, Diamond, and Hainmueller 2010 & 2015. The main results are that the tax coordination affected the revenue mobilization in the Union but the impact is different across countries.

Keywords : Tax coordination\harmonization Tax WAEMU. Tax reform Synthetic control method





Autor: Maïmouna Diakite - Jean-François Brun - Souleymane Diarra - Nasser Ary Tanimoune -

Fuente: https://hal.archives-ouvertes.fr/



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