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Terrorism and Tax Revenues in Sub-Saharan Africa

Article scientifique 2023 Anglais

Résumé

Abstract The aim of this paper is to establish the effect of terrorism on the fiscal performance of Sub-Saharan African countries, through the mobilization of tax revenues. Considering 15 countries over the period 1996-2015 and using a fixed-effect model, the results show that terrorism has a negative effect on the mobilization of tax revenues. The discretionary power of the State is thus strengthened as terrorist threat puts the State in wartime posture. As such, radical measures can be envisaged, such as the redefinition of national priorities and a reallocation of national resources to the fight against terrorism. Codes JEL: E62; H2; C32; H51.

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Azeng, T., MOUDJARE, H. (2023). Terrorism and Tax Revenues in Sub-Saharan Africa. https://doi.org/10.21203/rs.3.rs-3093145/v1

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Auteur(s)

Therese Felicitee Azeng HELGATH Bybert MOUDJARE

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