ICTs development and tax revenue mobilization in WAEMU countries.

      Аннотация: Mobilization of adequate tax revenues remains a key objective for African countries in the implementation of develop-ment policies. The objective of this study is to examine the effect of internet access and cell phone access on tax revenues in West African Economic and Monetary Union (WAEMU) countries, from 2000 to 2019. The data used are from the Central Bank of West African States (BCEAO) and World Bank database. The methodology used is based on the Granger causality test procedure and the fixed effect panel model. The results show that there is a causal relationship between cell phone access, internet access and tax revenues. The results of the estimates show that internet access and cell phone ac-cess have positive and significant effects on tax revenues, and a 10% increase in internet access increases tax revenues by 1.23%, and a 10% increase in mobile phone access increases tax revenues by 1.11%. The recommendations are that WAEMU countries should invest more in the digitalization of the economy and the tax system, improve access to good quality internet and cell phone access, and promote the use of digital technology in resource mobilization processes.

Ключевые слова: Information and Communication Technology (ICT), Internet users, cell phone access, tax revenues, WAEMU countries