Effets de la Politique Fiscale Sur la Croissance Économique du Mali
Keywords:
Politique fiscale, croissance économique, ARDL, Mali
Abstract
L’objectif de cette étude est d’examiné les effets de la politique fiscale sur la croissance économique au Mali durant la période 1990-2021. Notre étude a utilisé le modèle autorégressif à décalage distribué (ARDL) en raison de la décision de l'ordre d'intégration des variables utilisées. Les résultats empiriques montrent que les impôts sur le revenu ont des effets négatives et très significative sur la croissance économique. Sur la base de ces résultats, sachant que la croissance économique du Mali est plus soutenue par la mobilisation des ressources fiscales. Cependant, l’Etat doit optimiser sa politique fiscale afin d’obtenir une croissance soutenue dans le long terme.
The objective of this study is to examine the effects of fiscal policy on economic growth in Mali during the period 1990-2021. Our study used the autoregressive distributed lag model (ARDL) because of the decision of the order of integration of the variables used. The empirical results show that income taxes have negative and very significant effects on economic growth. Based on these results, knowing that Mali's economic growth is more sustained by the mobilization of fiscal resources. However, the state must optimize its fiscal policy in order to achieve sustained growth in the long term.
Downloads
Download data is not yet available.
Metrics
Metrics Loading ...
PlumX Statistics
References
1. Abdon, A., Estrada, G. & Lee, M. P. D., 2014. Fiscal Policy and Growth in Developing Asia.
2. AFTATI, R. & ECHAOUI, A., 2021. Fiscalité́ et croissance: Test d’un effet linéaire au Maroc. Revue du contrôle, de la comptabilité et de l’audit, 5(4).
3. Aghion, P. & Howitt, P., 1992. A Model of Growth through Creative Destruction. Advances in economics and econometrics.
4. Anyafo, A., 1996. Public finance in a developing economy: The Nigerian case.
5. Anyanwu, C. M., 2004. Microfinance institutions in Nigeria: policy, practice and potentials. In G24 Workshop on “Constraints to Growth in Sub Saharan Africa,” Pretoria, South Africa , pp. 1-31.
6. Aschauer, D. A., 1989. Is public expenditure productive?. Journal of monetary economics, 23(2), pp. 177-200.
7. Avom, D. (., 2011. Les politiques fiscales en Afrique Centrale: une analyse empirique. Canadian Journal of Development Studies/Revue canadienne d'études du développement, 32(3), pp. 239-253.
8. Barro, R. J., 1990. Government spending in a simple model of endogeneous growth. Journal of political economy, 5(2), pp. S103-S125.
9. Barro, R. J. & Redlick, C. J., 2011. Macroeconomic effects from government purchases and taxes. The Quarterly Journal of Economics, 126(1), pp. 51-102.
10. Bathily, M. et al., 2021. Effet des dépenses publiques sur la performance des secteurs économiques au Mali. Revue Internationale Dônni, 1(1), pp. 370-386.
11. Blinder, A. S. & Solow, R. M., 2005. Do fiscal policies matter?. Readings in Public Finance, Oxford University Press, New Delhi, pp. 283-300.
12. BROWN, R. L., DURBIN, J. & EVANS, J. M., 1975 . Techniques for testing the constancy of regression relationships over time. Statist. Soc., Volume 37, pp. 149-163.
13. Brun, J. F., Chambas, G. & Guerineau, S., 2011. Aide et mobilisation fiscale dans les pays en développement.
14. Burgess, R. & Stern, N., 1993. Taxation and development. Journal of economic literature, 31(2), pp. 762-830.
15. Caldeira, E. et al., 2019. Effort fiscal en Afrique subsaharienne: les résultats d’une nouvelle base de données. Revue d'economie du developpement, 27(4), pp. 5-51.
16. Capolupo, R. & Celi, G., 2008. Openness and economic growth: A comparative study of alternative trading regimes. Économie internationale, Volume 4, pp. 5-35.
17. Cheng, Y., Awan, U., Ahmad, S. & Tan, Z., 2021. How do technological innovation and fiscal decentralization affect the environment? A story of the fourth industrial revolution and sustainable growth. Technological Forecasting and Social Change, 160(120).
18. Dornbusch, R., 1998. Debt and monetary policy: the policy issues. In The debt burden and its consequences for monetary policy, pp. 3-27.
19. Easterly, W. & Rebelo, S., 1993. Fiscal policy and economic growth. Journal of monetary economics, 32(3), pp. 417-458.
20. Ebrahimi, P. & Vaillancourt, F., 2012. L'impact du mix fiscal sur la croissance économique des provinces canadiennes, 1981-2010.. CIRANO, Centre interuniversitaire de recherche en analyse des organisations.
21. ECHAOUI, A. & SKIKRA, A., 2021. Dépenses publiques et croissance économique au Maroc: Essai de modélisation. Alternatives Managériales Economiques, 3(2), pp. 450-469.
22. Edwards, S., 1998. Capital flows, real exchange rates, and capital controls: some Latin American experiences.
23. Efe, E. R., 2021. FISCAL POLICY AND ECONOMIC GROWTH IN NIGERIA. IGBINEDION UNIVERSITY, OKADA, EDO STATE NIGERIA.
24. ELALAOUI, J. & HEFNAOUI, A., 2018. L'impact des dépenses publiques sur la croissance économique: approche par le modèle ARDL Cas du Maroc. Revue du contrôle, de la comptabilité et de l’audit, 2(3).
25. Fosu, A. K., 1990 . Exports and economic growth: the African case. World Development, 18(6), pp. 831-835.
26. Hanusch, H., Chakraborty, L. & Khurana, S., 2017. Fiscal policy, economic growth and innovation: An empirical analysis of G20 countries. Levy Economics Institute, Working Paper, p. 883.
27. Kamgna, B. e., 2011. L'effets de seuils de l’inflation sur l’activité économique en CEMAC : analyse par un modele de panel à seuil non dynamique. Economie et société, 46(5), pp. 1017- 1038.
28. Keho, Y., 2010. Effets macroéconomiques de la politique fiscale en Côte d’Ivoire. Bulletin de Politique Economique et Développement (BUPED), Issue 3.
29. Keho, Y., 2017. The impact of trade openness on economic growth: The case of Cote d’Ivoire. Cogent Economics & Finance, 5(1).
30. Kiabel, B. & Nwokah, N., 2009. Boosting revenue generation by state governments in Koutsoyiannis. Theory of econometrics..
31. Levine, R. & Renelt, D., 1992. A sensitivity analysis of cross-country growth regressions. The American economic review, pp. 942-963.
32. Lucas, R. E., 1988. On the Mechanics of Economic Development. Journal of Monetary Economics, 3(22), p. 22.
33. Lucas, R. E., 1990. Supply-side economics: An analytical review. Oxford economic papers, 42(2), pp. 293-316.
34. Luc, N. N. A. M. T. &. K. A., 2021. Effects of Public Expenditure on Economic Growth in the CEMAC Subregion: A Comparative Analysis between the Fragile and Non-fragile States. African Economic Research Consortium, Nairobi.
35. M'Amanja, D. & Morrissey, O., 2005. Fiscal policy and economic growth in Kenya. The University of Nottingham, Centre for Research in Economic Development and International Trade (CREDIT), Nottingham, 5(6), p. 52.
36. Mansour, M., 2014. A tax revenue dataset for Sub-Saharan Africa: 1980-2010.. Revue d'economie du developpement, 22(3), pp. 99-128.
37. Martin, R. & Fardmanesh, M., 1990. Fiscal variables and growth: A cross-sectional analysis. Public Choice, 64(3), pp. 239-251.
38. Maxime, A. T. & Toussaint, O. S., 2019. Effets de la Politique Fiscale sur la Croissance Economique: Une Analyse sur Donnees de Panel Appliquee a Six Pays de L’Uemoa. European Scientific Journal .
39. Mertens, K. & Ravn, M. O., 2011. Understanding the aggregate effects of anticipated and unanticipated tax policy shocks. Review of Economic dynamics, 14(1), pp. 27-54.
40. Musgrave, R. A., 1996. The role of the state in fiscal theory. International Tax and Public Finance, 3(3), pp. 247-258.
41. Musila, J. W. & Yiheyis, Z., 2015 . The impact of trade openness on growth: The case of Kenya. Journal of Policy Modeling, 37(2), pp. 342-354.
42. NGANGA, M. L. & TENDELET, J., 2018. (2018). EFFETS DE SEUILS DANS LA RELATION ENTRE INFLATION ET CROISSANCE ÉCONOMIQUE DANS LA COMMUNAUTÉ ECONOMIQUE ET MONÉTAIRE DE L’AFRIQUE CENTRALE (CEMAC): CAS DU CAMEROUN ET DU CONGO-BRAZZAVILLE. Annale des Sciences Economiques et gestion, 18(1).
43. Nguimkeu, P., 2017. Réforme de la structure fiscale et Intégration régionale. Revue Interventions économiques. Papers in Political Economy.
44. Nnanna, O. J., Englama, A. & Odoko, F. O., 2004. Finance, Investment & Growth in Nigeria. Central Bank of Nigeria.
45. Nuru, N. Y. & Gereziher, H. Y., 2021 . The effect of fiscal policy on economic growth in South Africa: a nonlinear ARDL model analysis. Journal of Economic and Administrative Sciences.
46. Ocran, M. K., 2011 . Fiscal policy and economic growth in South Africa. Journal of Economic Studies.
47. Odetayo, T. A. & Adeyemi, A. Z., 2017. Fiscal Policy Sustainability and Economic Growth in Nigeria. International Journal of Economics and Financial Management, 2(4), pp. 16-29.
48. Omitogun, O. & Ayinla, T. A., 2007. Fiscal policy and Nigeria economic retiremen. Journal of Economics and International Finance, 2(3), pp. 251-267.
49. Oyebode, S., 2010. Income taxes and economic performance in Kenya. University of Nairobi, school of economics, in partial fulfilment of the requirements for the award of Masters of Arts degree in Economics., p. .
50. Padovano, F. & Galli, E., 2001. Tax rates and economic growth in the OECD countries. Economic Inquiry, 39(1), pp. 44-57.
51. Pesaran, H. M. & Pesaran, B., 1997. Working with Microfi t 4.0: Interactive Econometric Analysis.
52. Rebelo, S., 1991. Long-run policy analysis and long-run growth. Journal of political Economy, 99(3), pp. 500-521.
53. Romer, P. M., 1994. The origins of endogenous growth. Journal of Economic perspectives, 8(1), pp. 3-22.
54. Ryu, D., 2015. Fiscal spending and economic growth. Journal of Economic Development, 40(4), p. 91.
55. Sala-i-Martin, X. X. & Barro, R. J., 1995. Technological diffusion, convergence, and growth. Center Discussion Paper, Issue 735.
56. Skokely, N. & Rebelo, S., 1995. Growth Effects of Flat Rate Taxes. Journal of Political Economy.
57. Tendengu, S., Kapingura, F. M. & Tsegaye, A., 2022. Fiscal Policy and Economic Growth in South Africa. Economies, 10(9), p. 204.
58. Tendengu, S., Kapingura, F. M. & Tsegaye, A., 2022. Fiscal Policy and Economic Growth in South Africa. Economies, 10(9), p. 204.
59. Ughulu, S. E., 2021. Industrial Output and Economic Growth in Emerging Economies: Evidence from Nigeria. Applied Finance and Accounting, 7(1), pp. 32-43.
60. Ulaşan, B., 2015. Trade openness and economic growth: panel evidence. Applied Economics Letters, 22(2), pp. 163-167.
61. Unigwe, S. C., 2021. IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN NIGERIA. IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF DEGREE OF BACHELOR OF SCIENCE. MOUNTAIN TOP UNIVERSITY, IBAFO, OGUN STATE, NIGERIA.
62. Yahaya, O. A., 2021 . Combating Economic and Financial Crimes and Corruption in Nigeria: Implications for Development and Security. Accounting Auditing & Accountability Journal, https://www.researchgate.net/publication/354023267.
2. AFTATI, R. & ECHAOUI, A., 2021. Fiscalité́ et croissance: Test d’un effet linéaire au Maroc. Revue du contrôle, de la comptabilité et de l’audit, 5(4).
3. Aghion, P. & Howitt, P., 1992. A Model of Growth through Creative Destruction. Advances in economics and econometrics.
4. Anyafo, A., 1996. Public finance in a developing economy: The Nigerian case.
5. Anyanwu, C. M., 2004. Microfinance institutions in Nigeria: policy, practice and potentials. In G24 Workshop on “Constraints to Growth in Sub Saharan Africa,” Pretoria, South Africa , pp. 1-31.
6. Aschauer, D. A., 1989. Is public expenditure productive?. Journal of monetary economics, 23(2), pp. 177-200.
7. Avom, D. (., 2011. Les politiques fiscales en Afrique Centrale: une analyse empirique. Canadian Journal of Development Studies/Revue canadienne d'études du développement, 32(3), pp. 239-253.
8. Barro, R. J., 1990. Government spending in a simple model of endogeneous growth. Journal of political economy, 5(2), pp. S103-S125.
9. Barro, R. J. & Redlick, C. J., 2011. Macroeconomic effects from government purchases and taxes. The Quarterly Journal of Economics, 126(1), pp. 51-102.
10. Bathily, M. et al., 2021. Effet des dépenses publiques sur la performance des secteurs économiques au Mali. Revue Internationale Dônni, 1(1), pp. 370-386.
11. Blinder, A. S. & Solow, R. M., 2005. Do fiscal policies matter?. Readings in Public Finance, Oxford University Press, New Delhi, pp. 283-300.
12. BROWN, R. L., DURBIN, J. & EVANS, J. M., 1975 . Techniques for testing the constancy of regression relationships over time. Statist. Soc., Volume 37, pp. 149-163.
13. Brun, J. F., Chambas, G. & Guerineau, S., 2011. Aide et mobilisation fiscale dans les pays en développement.
14. Burgess, R. & Stern, N., 1993. Taxation and development. Journal of economic literature, 31(2), pp. 762-830.
15. Caldeira, E. et al., 2019. Effort fiscal en Afrique subsaharienne: les résultats d’une nouvelle base de données. Revue d'economie du developpement, 27(4), pp. 5-51.
16. Capolupo, R. & Celi, G., 2008. Openness and economic growth: A comparative study of alternative trading regimes. Économie internationale, Volume 4, pp. 5-35.
17. Cheng, Y., Awan, U., Ahmad, S. & Tan, Z., 2021. How do technological innovation and fiscal decentralization affect the environment? A story of the fourth industrial revolution and sustainable growth. Technological Forecasting and Social Change, 160(120).
18. Dornbusch, R., 1998. Debt and monetary policy: the policy issues. In The debt burden and its consequences for monetary policy, pp. 3-27.
19. Easterly, W. & Rebelo, S., 1993. Fiscal policy and economic growth. Journal of monetary economics, 32(3), pp. 417-458.
20. Ebrahimi, P. & Vaillancourt, F., 2012. L'impact du mix fiscal sur la croissance économique des provinces canadiennes, 1981-2010.. CIRANO, Centre interuniversitaire de recherche en analyse des organisations.
21. ECHAOUI, A. & SKIKRA, A., 2021. Dépenses publiques et croissance économique au Maroc: Essai de modélisation. Alternatives Managériales Economiques, 3(2), pp. 450-469.
22. Edwards, S., 1998. Capital flows, real exchange rates, and capital controls: some Latin American experiences.
23. Efe, E. R., 2021. FISCAL POLICY AND ECONOMIC GROWTH IN NIGERIA. IGBINEDION UNIVERSITY, OKADA, EDO STATE NIGERIA.
24. ELALAOUI, J. & HEFNAOUI, A., 2018. L'impact des dépenses publiques sur la croissance économique: approche par le modèle ARDL Cas du Maroc. Revue du contrôle, de la comptabilité et de l’audit, 2(3).
25. Fosu, A. K., 1990 . Exports and economic growth: the African case. World Development, 18(6), pp. 831-835.
26. Hanusch, H., Chakraborty, L. & Khurana, S., 2017. Fiscal policy, economic growth and innovation: An empirical analysis of G20 countries. Levy Economics Institute, Working Paper, p. 883.
27. Kamgna, B. e., 2011. L'effets de seuils de l’inflation sur l’activité économique en CEMAC : analyse par un modele de panel à seuil non dynamique. Economie et société, 46(5), pp. 1017- 1038.
28. Keho, Y., 2010. Effets macroéconomiques de la politique fiscale en Côte d’Ivoire. Bulletin de Politique Economique et Développement (BUPED), Issue 3.
29. Keho, Y., 2017. The impact of trade openness on economic growth: The case of Cote d’Ivoire. Cogent Economics & Finance, 5(1).
30. Kiabel, B. & Nwokah, N., 2009. Boosting revenue generation by state governments in Koutsoyiannis. Theory of econometrics..
31. Levine, R. & Renelt, D., 1992. A sensitivity analysis of cross-country growth regressions. The American economic review, pp. 942-963.
32. Lucas, R. E., 1988. On the Mechanics of Economic Development. Journal of Monetary Economics, 3(22), p. 22.
33. Lucas, R. E., 1990. Supply-side economics: An analytical review. Oxford economic papers, 42(2), pp. 293-316.
34. Luc, N. N. A. M. T. &. K. A., 2021. Effects of Public Expenditure on Economic Growth in the CEMAC Subregion: A Comparative Analysis between the Fragile and Non-fragile States. African Economic Research Consortium, Nairobi.
35. M'Amanja, D. & Morrissey, O., 2005. Fiscal policy and economic growth in Kenya. The University of Nottingham, Centre for Research in Economic Development and International Trade (CREDIT), Nottingham, 5(6), p. 52.
36. Mansour, M., 2014. A tax revenue dataset for Sub-Saharan Africa: 1980-2010.. Revue d'economie du developpement, 22(3), pp. 99-128.
37. Martin, R. & Fardmanesh, M., 1990. Fiscal variables and growth: A cross-sectional analysis. Public Choice, 64(3), pp. 239-251.
38. Maxime, A. T. & Toussaint, O. S., 2019. Effets de la Politique Fiscale sur la Croissance Economique: Une Analyse sur Donnees de Panel Appliquee a Six Pays de L’Uemoa. European Scientific Journal .
39. Mertens, K. & Ravn, M. O., 2011. Understanding the aggregate effects of anticipated and unanticipated tax policy shocks. Review of Economic dynamics, 14(1), pp. 27-54.
40. Musgrave, R. A., 1996. The role of the state in fiscal theory. International Tax and Public Finance, 3(3), pp. 247-258.
41. Musila, J. W. & Yiheyis, Z., 2015 . The impact of trade openness on growth: The case of Kenya. Journal of Policy Modeling, 37(2), pp. 342-354.
42. NGANGA, M. L. & TENDELET, J., 2018. (2018). EFFETS DE SEUILS DANS LA RELATION ENTRE INFLATION ET CROISSANCE ÉCONOMIQUE DANS LA COMMUNAUTÉ ECONOMIQUE ET MONÉTAIRE DE L’AFRIQUE CENTRALE (CEMAC): CAS DU CAMEROUN ET DU CONGO-BRAZZAVILLE. Annale des Sciences Economiques et gestion, 18(1).
43. Nguimkeu, P., 2017. Réforme de la structure fiscale et Intégration régionale. Revue Interventions économiques. Papers in Political Economy.
44. Nnanna, O. J., Englama, A. & Odoko, F. O., 2004. Finance, Investment & Growth in Nigeria. Central Bank of Nigeria.
45. Nuru, N. Y. & Gereziher, H. Y., 2021 . The effect of fiscal policy on economic growth in South Africa: a nonlinear ARDL model analysis. Journal of Economic and Administrative Sciences.
46. Ocran, M. K., 2011 . Fiscal policy and economic growth in South Africa. Journal of Economic Studies.
47. Odetayo, T. A. & Adeyemi, A. Z., 2017. Fiscal Policy Sustainability and Economic Growth in Nigeria. International Journal of Economics and Financial Management, 2(4), pp. 16-29.
48. Omitogun, O. & Ayinla, T. A., 2007. Fiscal policy and Nigeria economic retiremen. Journal of Economics and International Finance, 2(3), pp. 251-267.
49. Oyebode, S., 2010. Income taxes and economic performance in Kenya. University of Nairobi, school of economics, in partial fulfilment of the requirements for the award of Masters of Arts degree in Economics., p. .
50. Padovano, F. & Galli, E., 2001. Tax rates and economic growth in the OECD countries. Economic Inquiry, 39(1), pp. 44-57.
51. Pesaran, H. M. & Pesaran, B., 1997. Working with Microfi t 4.0: Interactive Econometric Analysis.
52. Rebelo, S., 1991. Long-run policy analysis and long-run growth. Journal of political Economy, 99(3), pp. 500-521.
53. Romer, P. M., 1994. The origins of endogenous growth. Journal of Economic perspectives, 8(1), pp. 3-22.
54. Ryu, D., 2015. Fiscal spending and economic growth. Journal of Economic Development, 40(4), p. 91.
55. Sala-i-Martin, X. X. & Barro, R. J., 1995. Technological diffusion, convergence, and growth. Center Discussion Paper, Issue 735.
56. Skokely, N. & Rebelo, S., 1995. Growth Effects of Flat Rate Taxes. Journal of Political Economy.
57. Tendengu, S., Kapingura, F. M. & Tsegaye, A., 2022. Fiscal Policy and Economic Growth in South Africa. Economies, 10(9), p. 204.
58. Tendengu, S., Kapingura, F. M. & Tsegaye, A., 2022. Fiscal Policy and Economic Growth in South Africa. Economies, 10(9), p. 204.
59. Ughulu, S. E., 2021. Industrial Output and Economic Growth in Emerging Economies: Evidence from Nigeria. Applied Finance and Accounting, 7(1), pp. 32-43.
60. Ulaşan, B., 2015. Trade openness and economic growth: panel evidence. Applied Economics Letters, 22(2), pp. 163-167.
61. Unigwe, S. C., 2021. IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN NIGERIA. IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF DEGREE OF BACHELOR OF SCIENCE. MOUNTAIN TOP UNIVERSITY, IBAFO, OGUN STATE, NIGERIA.
62. Yahaya, O. A., 2021 . Combating Economic and Financial Crimes and Corruption in Nigeria: Implications for Development and Security. Accounting Auditing & Accountability Journal, https://www.researchgate.net/publication/354023267.
Published
2023-05-31
How to Cite
Maïga, A., Bamba, A., Keïta, S. I., Lamine Traoré, S. S., & Mouleye, I. S. (2023). Effets de la Politique Fiscale Sur la Croissance Économique du Mali. European Scientific Journal, ESJ, 19(13), 128. https://doi.org/10.19044/esj.2023.v19n13p128
Section
ESJ Social Sciences
Copyright (c) 2023 Abdoulaye Maïga, Amadou Bamba, Sékou I. Keïta, Souaïbou Samba Lamine Traoré, Issoufou Soumaïla Mouleye
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
.jpg)
