Volume 24, Issue 2, September 2018, Pages 824–833
Etienne KITOKO LISOMBO1 and MARCEL SENGA PESSE2
1 Faculté des Sciences Economiques et de Gestion, Université de Kisangani, Kisangani, RD Congo
2 Faculté des Sciences Economiques et de Gestion, Université de Kisangani, RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The effects of the fiscal pression on the economic growth were subject of proceedings for a long time between economists. For some, the fiscal pression affect negatively growth while for other, governments must appropriate taxes to finance the susceptible structuring projects of growth. In this article, we intended to examine the relation between the fiscal pression and growth. Of this fact, we have borrowed for 12 Sub-Saharan Africa’s countries the generalized moment method in panel data and panel threshold regression for one active period of 1985 to 2012. We succeeded to the results according to which, the fiscal pression is bound to the economic activity and this relation is not linear. A threshold exists between the fiscal pression and growth. Below this threshold, the fiscal pression encourages growth but to over of this threshold, it becomes harmful of economy.
Author Keywords: Economic growth, fiscal pression, generalized moment Method in panel data and Panel threshold regression.
Etienne KITOKO LISOMBO1 and MARCEL SENGA PESSE2
1 Faculté des Sciences Economiques et de Gestion, Université de Kisangani, Kisangani, RD Congo
2 Faculté des Sciences Economiques et de Gestion, Université de Kisangani, RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The effects of the fiscal pression on the economic growth were subject of proceedings for a long time between economists. For some, the fiscal pression affect negatively growth while for other, governments must appropriate taxes to finance the susceptible structuring projects of growth. In this article, we intended to examine the relation between the fiscal pression and growth. Of this fact, we have borrowed for 12 Sub-Saharan Africa’s countries the generalized moment method in panel data and panel threshold regression for one active period of 1985 to 2012. We succeeded to the results according to which, the fiscal pression is bound to the economic activity and this relation is not linear. A threshold exists between the fiscal pression and growth. Below this threshold, the fiscal pression encourages growth but to over of this threshold, it becomes harmful of economy.
Author Keywords: Economic growth, fiscal pression, generalized moment Method in panel data and Panel threshold regression.
Abstract: (french)
Les effets de la pression fiscale sur la croissance économique ont fait depuis longtemps l’objet des débats entre les économistes. Pour certains, la pression fiscale agit négativement sur la croissance tandis que pour les autres, les gouvernements doivent prélever les impôts et taxes pour financer les projets structurants susceptibles à la croissance. Dans cet article, nous nous sommes proposés d’examiner la relation entre la pression fiscale et la croissance économique. De ce fait, nous avons pour 12 pays d’Afrique Subsaharienne emprunté la méthode de moment généralisé en panel et un modèle de panel à seuil et à transition brutale pour une période allant de 1985 à 2012. Nous avons abouti aux résultats selon lesquels, la pression fiscale est liée à l’activité économique et cette relation n’est pas linéaire. Il existe un seuil en dessous duquel, la pression fiscale accompagne la croissance mais au-dessus de ce seuil, elle devient nuisible à l’économie.
Author Keywords: Croissance économique, pression fiscale, Méthode de moment généralisé en panel et Panel à seuil et transition brutale.
How to Cite this Article
Etienne KITOKO LISOMBO and MARCEL SENGA PESSE, “PRESSION FISCALE ET CROISSANCE ECONOMIQUE,” International Journal of Innovation and Applied Studies, vol. 24, no. 2, pp. 824–833, September 2018.
