Authors: Alastaire Sèna Alinsato and Agbokpanzo Ahouidji Tanguy
ISSN:
2709-8575
Affiliations:
Laboratoire d’Economie Publique, Faculté des Sciences Economiques et de Gestion – Université d’Abomey-Calavi; Laboratoire d’Economie Publique, Faculté des Sciences Economiques et de Gestion – Université d’Abomey-Calavi
Source:
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 105-119
https://doi.org/10.47348/AMTJ/V2/i1a6
Abstract
The objective of this article is to evaluate the nature of tax policy in West African Economic and Monetary Union (WAEMU) countries with the view to strengthening economic integration. We estimate a spatial autoregressive model (SDM) over the period 2000 to 2017. The strategic tax tool used is that of tax burden and we demonstrate that the spatial autoregressive coefficient has overall significance. The results reveal that there exists a tax competition within the WAEMU zone which is acerbated by heterogonous socio-economic factors such as public expenditure, unemployment, the will to promote the provision of services, and free trade. This article concludes on possible orientations which could foster tax synergy amongst WAEMU countries.