Peut-on Encore Augmenter le Niveau des Recettes Fiscales Hors Pétrole en République du Congo ?
Keywords:
Effort fiscal, potentiel fiscal, prélèvement fiscal, Congo, taxation optimale
Abstract
Cet article fait recours au potentiel fiscal et à la taxation optimale pour évaluer le niveau de prélèvement fiscal hors pétrole en République du Congo. Les résultats de cette évaluation justifient un potentiel fiscal hors pétrole sous exploité et donc, la possibilité d’augmenter le niveau des recettes fiscales hors pétrole. Cependant, le potentiel fiscal hors pétrole sous exploité est plus élevé avec le modèle du budget déséquilibré qui, implicitement, prend en compte les effets de la dette publique et du cumul des arriérés sur le niveau de prélèvement fiscal hors pétrole alors qu’avec le modèle du budget équilibré, ces deux variables sont sous silence, et le potentiel fiscal hors pétrole est, par conséquent, moins élevé. Par ailleurs, l’approche par le potentiel fiscal montre que la profondeur du marché financier et la production des biens échangeables influencent positivement le niveau de prélèvement fiscal hors pétrole alors que la corruption l’influence négativement.
This article uses the fiscal potential and optimal taxation to assess the level of non-oil tax collection in the Republic of Congo. The results of this assessment justify an underexploited non-oil fiscal potential and therefore, the possibility of increasing the level of non-oil tax revenues. However, the underexploited non-oil fiscal potential is higher with the unbalanced budget model which, implicitly, takes into account the effects of public debt and the accumulation of arrears on the level of non-oil tax collection while with the balanced budget model, these two variables are ignored, and the non-oil fiscal potential is, consequently, lower. Furthermore, the fiscal potential approach shows that the depth of the financial market and the production of tradable goods positively influence the level of non-oil tax collection while corruption negatively influences it.
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References
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25. Helms, L. J. (1995). The effect of state and local taxes on economic growth: A time series-cross section approach. The Review of Economics and Statistics, p. 574-582.
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29. Judd K. L. (1985b). Sort-Run analysis of fiscal policy in a simple perfect foresight model. Journal of Political Economics, 93(2), p. 298-319. DOI : https://doi.org/10.1086/261301
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32. Koester, R. B. et Kormendi, R. C. (1989). Taxation aggregate activity and economic growth: Cross- country evidence on some supply-side hypotheses. Economic Inquiry, 27(3), p. 367-386.
33. Kormendi, R. C. et Meguire, P. G. (1995). Government debt, government spending, and private- sector behavior: Reply. The American Economic Review, 85(5), p. 1357-1361.
34. Kumbhakar, S. C., Lien, G., et Hardaker, J. B. (2014). Technical efficiency in competing panel data models: a study of Norwegian grain farming. Journal of Productivity Analysis, 41, 321-337. https://doi.org/10.1007/s11123-012-0303-1
35. Laffer, A. B. (1981). Supply-Side Economics. Financial Analysts Journal, 37(5), p. 29-44.
36. Langford B. et Ohlenburg T., (2016),"Tax revenue potential and effort – an empirical investigation", Working Paper International Growth Centre, Version: 31 January2016.
37. Lotz, J. R. et Morss, E. R. (1967). Measuring approach to tax effort and tax ratio analysis. IMF Staff Papers, Vol. 14, p. 571-612.
38. Mann, A. (2004). Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? A pratical guide. Research paper for the project: Fiscal Reform in Support of Trade Liberalization.
39. Martinez-Vazquez, J. et Alm, J. (2003). Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries. Dans, Martinez-Vazquez J. et Alm J. (dir.), Public finance in developing and transitional countries : essays in honor of Richard Bird. p. 146-178. Cheltenham, UK; Northampton, Ma.: Edward Elgar Publishers.
40. Mendoza, E. G., Milesi-Ferretti, G. M. et Asea, P. (1997). On the ineffectiveness of tax policy in altering long-run growth: Harberger’ super neutrality conjecture. Journal of Public Economics, 66(1), p. 99-126.
DOI : https://doi.org/10.1016/S0047-2727(97)00011-X
41. Mirrlees, J. A. (1971), An exploration of the Theory of Optimal Income Taxation. Review of Economic Studies 38(2), p. 175-208.
42. Motloja, L., Makhoana, T., Kassoma, R., Houdman, R. et Phiri, A. (2016). Changes in the optimal tax rate in South Africa prior and subsequent to the global recession period. MPRA Paper 74342, University Library of Munich, Germany.
43. Ngakosso, A. (2019). Comment construire un système fiscal transparent. Colloque de l’Association Dauphinoise d’Administration Fiscale (ADAF), Université Paris Dauphine, juillet 2019.
44. Ngakosso, A. (2015). Comment la fiscalité peut-elle contribuer à la monétarisation d’une économie. Ed. Publibook, Paris.
45. Pessino, C. et Fenechietto, R. (2010). Determining Countries Tax Effort. Hacienda Pùblica Espanola/Review of Public Economics, 195(4), p. 65-87. Available at SSRN :
https://ssrn.com/abstract=2140805
46. Piancastelli, M. (2001). Measuring the tax effort of developed and developing countries: cross- countries panel data analysis. Discussion Paper, IPEA, Rio de Janeiro, p. 1990-95.
47. Ramsey, F. (1927). A Contribution to the Theory of Taxation. Economic Journal, 37(45), p. 47-61. DOI : https://doi.org/10.2307/2222721
48. Saibu, O. M. (2015). Optimal Tax Rate and Economic Growth. Evidence from Nigeria Center and South Africa. Euro Economica, 1(34), p. 41-50. SSRN : https://ssrn.com/abstract=3510410
49. Sayegh, G. R. et Saade, H. N. (2020). Taux de taxation optimale et croissance économique : une Application Empirique au cas du Liban. Revue Internationale des Economistes de Langue Française, 5(2), p. 66-86. DOI : https://doi.org/10.18559/rielf.2020.2.3
50. Scully, G. W. (1996). Taxation and Economic Growth in New Zealand. Pacific Economic Review, 1(2), p. 169-177. DOI : https://doi.org/10.1111/j.1468-0106.1996.tb00182.x
51. Shin, K. (1969). International Difference in Tax Ratio. The Review of Economics and Statistics, 51(2), p. 213-20. DOI : https://doi.org/10.2307/1926733
52. Slemrod, J. (1990). Optimal taxation and optimal tax system. Journal of Economics Perspectives, 4(1), p. 157-178. DOI : https://doi.org/10.1257/jep.4.1.157
53. Tanzi, V. (1992). Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence. Dans Ian Goldin et L. Alan Winters (dir.), Open Economics: Structural Adjustment & Agriculture, Cambridge: Cambridge University Press, p. 267-81.
54. Thiao, A. et Ouonogo, S. (2021). La mobilisation des ressources fiscales en Afrique Subsaharienne : quel rôle des flux financiers illicites ? Revue Internationale des Economistes de Langue Française, 6(1), p. 61-78. DOI : https://doi.org/10.18559/rielf.2021.1.3
55. Vedder, R. K. et Gallaway, L. E. (1998). Government size and economic growth. Joint Economic Committee of US Congress, p. 1-15. DOI: https://doi.org/10.12691/ijefm-6-1-2
56. Villieu, P. (2015). Macroéconomie. Economica, Paris.
57. Williamson, O. E. (2000). The new institutional economics: taking stock, looking ahead. The Journal of Economic Literature, 38(3), p. 595-613. DOI: https://doi.org/10.1257/jel.38.3.595
2. Ahsan, S. M. et Wu, S. (2005). Tax structure and reform in China, 1979-2002. Mimeo, Department of Economics, Concordia University, Canada.
3. Aisen, A., et Veiga, F. J. (2004). How Does Political Instability Affect Economic Growth ? IFM Working paper WP1112, p. 1-28.
4. Alfirman, L. (2003). Estimating Stochastic Frontier Tax Potential: Can Indonesian Local Governments Increase Tax Revenues Under Decentralization ? Center for Economic Analysis, Working Paper, p. 03-19.
5. Amgain, J. (2017). Estimating Optimal Level of Taxation for Growth Maximization in Asia. Applied Economics and Finance, 4(3), p. 47-55.
6. Amin, S. M. R., Alam, M. Z., Rahman, M. M., Hossain, M. M., Mian, I. H. (2014). Study on Morphological Characteristics of Leaves, Shoots and Fruits of Selected Brinjal Varieties/Lines Influencing Brinjal Shoot and Fruit Borer Infestation, International Journal of Economic Plants, 1(1), p. 1-8.
7. Armey, R. K. (1995). The Freedom Revolution : The New Republican House Majority Leader Tells Why Big Government Failed, Why Freedom Works, and How We Will Rebuild America. Washington, D.C. : Reger Publishing In.
8. Atkinson, A. et Stigligtz, J. E. (1980). Lectures on Public Economics. New York : McGraw Hill.
9. Bahl, R. W. (2003). Reaching the Hardest to Tax : Consequences and Possibilities. The Hard-to-Tax : An International Perspective. Georgia State University, Atlanta.
10. Barro, R. J. (1990). Government Spending in a Simple Model of Endogenous Growth. Journal of Political Economy, 9(5), p. 103-125. URL : https://www.jstor.org/stable/2937633
11. Battese, G. E., et Coelli, T. J. (1995). A model for technical inefficiency effects in a stochastic frontier production function for panel data. Empirical economics, 20, 325-332.
https://doi.org/10.1007/BF01205442
12. Brun, J.-F., Chambas, G. et Laporte, B. (2005). Programme de stabilisation avec le FMI et effort fiscal : le cas des pays d’Afrique Subsaharienne. Communication aux Journées AFSE « Economie du Développement de la Transition ».
13. Brun, J.-F., Chambas, G. et Combes, J.-L. (2006). Recettes publiques des pays en développement. Méthode d'évaluation. Statéco, n° 100, p. 163-171. https://hal.science/hal-00116757v1
14. Brun, J.-F. et Diakité, M. (2016). Tax Potential and Tax Effort : An Empirical Estimation for Nonresource Tax Revenue and VAT’s Revenue. Études et Documents, n° 10, CERDI. http://cerdi.org/production/show/id/1814/type_production_id/1
15. Caldeira, E., Compaore, A., Adessé, D. A., Mensour, M., Rota-Graziosi, G. (2019). Effort fiscal en Afrique Subsaharienne : les résultats d’une nouvelle base de données. Revue d’économie du développement, 27(4), De Boeck Supérieur, pp. 5-51. https://doi.org/10.3917/edd.334.0005.
16. Caner, M., et Hansen, B. E. (2004). Instrumental variable estimation of a threshold model. Econometric Theory, 20(5), p. 813-843.
17. Chamley, C. (1986). Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives. Econometrica, 54(3), p. 607-622.
18. Charnes, A., Cooper, W., Lewin, A. Y. et Seiford, L. M. (1997). Data Envelopment Analysis Theory, Methodology and Applications. Journal of the operational Research Society, 48(3), p. 332-333.
DOI : https://doi.org/10.1057/palgrave.jors.2600342
19. Deprins, D., Simar, L. et Tulkens, H. (1984). Measuring Labor-Efficiency in Post Offices. Dans, Marchand M., Pestieau, P. et Tulkens, H. (dir.), The Performance of Public Enterprises: Concepts and measurement, Amsterdam Elsevier, p. 243-267.
20. Eltony, M. N. (2002). The Determinants of Tax Effort in Arab Countries. Arab Planning Institute, Working Paper 207.
21. Fenochietto, R., et Pessino, C. (2013). Understanding countries’ tax effort (IMF Working Paper no. 13/244. Washington, D.C.: International Monetary Fund
22. Gupta, A. S. (2007). Determinants of Tax Revenue Efforts in Developping Countries. International Monetary Fund, Working Paper 07/184.
23. Haldenwang, C. V., Von Schiller, A. et Garcia, M. (2014). Tax collection in developping countries- new evidence on semi-autonomous revenue agencies (Saras). Journal of Development Studio, 50(4), p. 541-555.
24. Hansen, B. E. (1999). Threshold effects in non-dynamic panels: Estimation, testing, and difference. Journal of Econometrics, 93, p. 345-368.
25. Helms, L. J. (1995). The effect of state and local taxes on economic growth: A time series-cross section approach. The Review of Economics and Statistics, p. 574-582.
26. Husnain, M. I., Haider, A. et Salman, A. (2015). Determining the Optimal Level of Taxes in South Asia: An Unbalanced Budget Approach. The Empirical Economics Letter, 14(8), p. 809-815.
27. Jebali, B. et Boussida, S. (2020), Effort et potentiel fiscaux en Tunisie. Une analyse économétrique par l’approche ARDL. Notes et analyses de l’ITCEQ, n°60, Septembre.
28. Judd, K. L. (1985a). Redistributive Taxation in a Simple Perfect Foresight Model. Journal of Public Economics, 28(1), p. 59-83. DOI : https://doi.org/10.1016/S0047-2727(85)90020-9
29. Judd K. L. (1985b). Sort-Run analysis of fiscal policy in a simple perfect foresight model. Journal of Political Economics, 93(2), p. 298-319. DOI : https://doi.org/10.1086/261301
30. Karagöz, K. (2013). Determinants of Tax Revenue: Does Sectorial Composition Matter ? Journal of Finance, Accounting and Management, 4(2), p. 50-63.
31. Kobyagda, L. I., et Binin, K. Y. A. (2021). Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union. African Multidisciplinary Tax Journal, 2021(1), 22-41.
32. Koester, R. B. et Kormendi, R. C. (1989). Taxation aggregate activity and economic growth: Cross- country evidence on some supply-side hypotheses. Economic Inquiry, 27(3), p. 367-386.
33. Kormendi, R. C. et Meguire, P. G. (1995). Government debt, government spending, and private- sector behavior: Reply. The American Economic Review, 85(5), p. 1357-1361.
34. Kumbhakar, S. C., Lien, G., et Hardaker, J. B. (2014). Technical efficiency in competing panel data models: a study of Norwegian grain farming. Journal of Productivity Analysis, 41, 321-337. https://doi.org/10.1007/s11123-012-0303-1
35. Laffer, A. B. (1981). Supply-Side Economics. Financial Analysts Journal, 37(5), p. 29-44.
36. Langford B. et Ohlenburg T., (2016),"Tax revenue potential and effort – an empirical investigation", Working Paper International Growth Centre, Version: 31 January2016.
37. Lotz, J. R. et Morss, E. R. (1967). Measuring approach to tax effort and tax ratio analysis. IMF Staff Papers, Vol. 14, p. 571-612.
38. Mann, A. (2004). Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? A pratical guide. Research paper for the project: Fiscal Reform in Support of Trade Liberalization.
39. Martinez-Vazquez, J. et Alm, J. (2003). Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries. Dans, Martinez-Vazquez J. et Alm J. (dir.), Public finance in developing and transitional countries : essays in honor of Richard Bird. p. 146-178. Cheltenham, UK; Northampton, Ma.: Edward Elgar Publishers.
40. Mendoza, E. G., Milesi-Ferretti, G. M. et Asea, P. (1997). On the ineffectiveness of tax policy in altering long-run growth: Harberger’ super neutrality conjecture. Journal of Public Economics, 66(1), p. 99-126.
DOI : https://doi.org/10.1016/S0047-2727(97)00011-X
41. Mirrlees, J. A. (1971), An exploration of the Theory of Optimal Income Taxation. Review of Economic Studies 38(2), p. 175-208.
42. Motloja, L., Makhoana, T., Kassoma, R., Houdman, R. et Phiri, A. (2016). Changes in the optimal tax rate in South Africa prior and subsequent to the global recession period. MPRA Paper 74342, University Library of Munich, Germany.
43. Ngakosso, A. (2019). Comment construire un système fiscal transparent. Colloque de l’Association Dauphinoise d’Administration Fiscale (ADAF), Université Paris Dauphine, juillet 2019.
44. Ngakosso, A. (2015). Comment la fiscalité peut-elle contribuer à la monétarisation d’une économie. Ed. Publibook, Paris.
45. Pessino, C. et Fenechietto, R. (2010). Determining Countries Tax Effort. Hacienda Pùblica Espanola/Review of Public Economics, 195(4), p. 65-87. Available at SSRN :
https://ssrn.com/abstract=2140805
46. Piancastelli, M. (2001). Measuring the tax effort of developed and developing countries: cross- countries panel data analysis. Discussion Paper, IPEA, Rio de Janeiro, p. 1990-95.
47. Ramsey, F. (1927). A Contribution to the Theory of Taxation. Economic Journal, 37(45), p. 47-61. DOI : https://doi.org/10.2307/2222721
48. Saibu, O. M. (2015). Optimal Tax Rate and Economic Growth. Evidence from Nigeria Center and South Africa. Euro Economica, 1(34), p. 41-50. SSRN : https://ssrn.com/abstract=3510410
49. Sayegh, G. R. et Saade, H. N. (2020). Taux de taxation optimale et croissance économique : une Application Empirique au cas du Liban. Revue Internationale des Economistes de Langue Française, 5(2), p. 66-86. DOI : https://doi.org/10.18559/rielf.2020.2.3
50. Scully, G. W. (1996). Taxation and Economic Growth in New Zealand. Pacific Economic Review, 1(2), p. 169-177. DOI : https://doi.org/10.1111/j.1468-0106.1996.tb00182.x
51. Shin, K. (1969). International Difference in Tax Ratio. The Review of Economics and Statistics, 51(2), p. 213-20. DOI : https://doi.org/10.2307/1926733
52. Slemrod, J. (1990). Optimal taxation and optimal tax system. Journal of Economics Perspectives, 4(1), p. 157-178. DOI : https://doi.org/10.1257/jep.4.1.157
53. Tanzi, V. (1992). Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence. Dans Ian Goldin et L. Alan Winters (dir.), Open Economics: Structural Adjustment & Agriculture, Cambridge: Cambridge University Press, p. 267-81.
54. Thiao, A. et Ouonogo, S. (2021). La mobilisation des ressources fiscales en Afrique Subsaharienne : quel rôle des flux financiers illicites ? Revue Internationale des Economistes de Langue Française, 6(1), p. 61-78. DOI : https://doi.org/10.18559/rielf.2021.1.3
55. Vedder, R. K. et Gallaway, L. E. (1998). Government size and economic growth. Joint Economic Committee of US Congress, p. 1-15. DOI: https://doi.org/10.12691/ijefm-6-1-2
56. Villieu, P. (2015). Macroéconomie. Economica, Paris.
57. Williamson, O. E. (2000). The new institutional economics: taking stock, looking ahead. The Journal of Economic Literature, 38(3), p. 595-613. DOI: https://doi.org/10.1257/jel.38.3.595
Published
2025-12-24
How to Cite
Ongounga, F. F., & Bakala, T. A. (2025). Peut-on Encore Augmenter le Niveau des Recettes Fiscales Hors Pétrole en République du Congo ?. European Scientific Journal, ESJ, 48, 532. Retrieved from https://eujournal.org/index.php/esj/article/view/20439
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ESI Preprints
Copyright (c) 2025 Freddy Fortuné Ongounga, Toussaint Armel Bakala
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