Abstract
This paper aims to analyze the effects of the quality of institutions on the total tax burden through the informal sector in WAEMU countries over the period 1996-2015. The estimation of the parameters by GMPs shows that the improvement in the quality of the institutional environment reduces the size of the informal sector and this reduction in the size of the informal sector in turn leads to an increase in the tax burden rate. It also shows that the level of development and trade openness improve the total tax burden of WAEMU countries, while inflation, the share of agriculture and the informal sector in GDP reduce the total tax burden. As for the share of natural resources in GDP, its effect on fiscal pressure is ambiguous because it varies according to the indicator used to measure the quality of institutions in the regression. Keywords : Tax pressure, Informal sector, Institutions, WAEMU DOI: 10.7176/JESD/11-20-12 Publication date: October 31 st 2020
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
