Armed conflits and tax revenues in ECCAS

Abstract

In the countries of the Economic Community of Central African States (ECCAS), natural resources occupy an important place, particularly for the financing of public expenditures, however these ECCAS countries are undergoing several armed conflicts. In this article, we examine their impact on the mobilization of tax revenues from a sample of 10 ECCAS countries. We specify and estimate a panel data model by Generalized Least Squares (GLS) over the period 2008-2019. Our results show that armed conflicts have a significantly negative effect on the mobilization of tax revenues in the ECCAS zone. We suggest strengthening the resilience of tax administration in areas affected by armed conflicts.

Keywords: Armed conflicts, GLS, Tax revenues, ECCAS.

Classification JEL : H21, C33, O11, C14

Paper type: Empirical Research