At CERDI, Kwami Obossou explored the mobilization of tax revenues through the banking sector in developing countries.
Kwami Obossou, chercheur·e au sein de CERDI (Institut de Recherche pour le Développement).
Thèse soutenue en 2024 à l'école doctorale École doctorale des sciences économiques, juridiques, politiques et de gestion (Clermont-Ferrand).
Référencée dans le réseau ABES/STAR, cette thèse répond aux critères de rigueur de l'enseignement supérieur français.
Kwami Obossou's thesis, defended at CERDI, highlights a fundamental issue for developing countries: the mobilization of tax revenues. As official development aid decreases, it becomes imperative to find stable internal sources of financing. This necessity is even more pressing in a context where West African countries, for example, struggle to exceed a tax collection level of 20% of GDP. This figure is well below the 33% observed in developed countries, raising crucial questions about the current tax structure and how the banking sector can play a key role in improving this dynamic.
The study reveals an excessive dependence on indirect taxes, which account for more than half of tax revenues. This situation poses a problem of sustainability and equity. Indeed, indirect taxes, such as VAT, are often regressive and weigh more heavily on low-income households. In contrast, direct taxes, which are generally more stable and equitable, are often underutilized. For example, countries like Benin have a largely untapped potential for direct taxation, particularly in terms of corporate income tax and personal income tax. By improving access to banking services, countries can not only increase their tax revenues but also promote more effective financial intermediation.
This raises the question: how can policymakers reform the banking sector to maximize this opportunity? The recommendations of the thesis include targeted tax reforms for the banking sector, allowing for the encouragement of financial intermediation while preserving tax collection. For instance, the establishment of incentive mechanisms for banks that support small and medium-sized enterprises (SMEs) could stimulate economic growth and broaden the tax base. An integrated approach is necessary, combining improved access to financial services and tax reforms. This could transform the economic landscape of developing countries, enabling them to better mobilize their tax resources and support their economic growth.
In summary, this research invites a rethinking of tax and banking policies in developing countries. Policymakers must ask fundamental questions about the structure of their tax systems and how the banking sector can be a lever for change. For example, the digitization of banking and tax services could facilitate access to financial services for unbanked populations while improving the transparency and traceability of transactions. The economic future of these countries depends on it.
It is also essential to consider the role of international financial institutions in this process. Their technical and financial support can be crucial in accompanying the necessary reforms. However, it is vital that these interventions are adapted to local realities and take into account the specificities of each country. Furthermore, regional cooperation among West African countries could also play a key role in mobilizing tax revenues. By sharing best practices and harmonizing tax policies, these countries could strengthen their capacity to mobilize internal resources.
Finally, it is imperative to involve citizens in this reform process. Greater transparency in public finance management and better communication about the use of tax revenues can strengthen citizens' trust in their governments. This could also encourage greater tax compliance, as citizens would be more inclined to pay taxes if they see tangible results from their contributions. In summary, the mobilization of tax revenues in developing countries, particularly in West Africa, requires a multidimensional approach, integrating tax reforms, innovations in the banking sector, and active citizen participation.
Données clés
- 20% : Niveau de prélèvement fiscal des pays en développement, bien inférieur à celui des pays développés.
- 50% : Proportion des recettes fiscales provenant des impôts indirects.
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Sources et accès
Kwami Obossou. Essais sur le secteur bancaire et la mobilisation des recettes fiscales dans les pays en développement. Economies et finances. Université Clermont Auvergne; Université de Lomé (Togo), 2024. Français. ⟨NNT : 2024UCFA0060⟩. ⟨tel-04806239⟩