Journal of
Economics and International Finance

  • Abbreviation: J. Econ. Int. Finance
  • Language: English
  • ISSN: 2006-9812
  • DOI: 10.5897/JEIF
  • Start Year: 2009
  • Published Articles: 323

Full Length Research Paper

Elasticity and buoyancy of tax system in Cote d’Ivoire

Soro Siongofolo Seydou
  • Soro Siongofolo Seydou
  • Department of Economics and Development, Faculty of Economics, University Alassane Ouattara, Côte d’Ivoire (Bouaké).
  • Google Scholar


  •  Received: 18 July 2020
  •  Published: 31 July 2020

Abstract

This paper examines the productivity of revenue from the Ivorian tax system over the period 1984 to 2016. To do this, it estimates the buoyancy and elasticity of tax revenues over this period. It uses the Ordinary Least Squares (OLS) method to estimate the buoyancy and elasticity. The results show a buoyancy and elasticity less than one, reflecting the inelasticity of tax system. Furthermore, they reveal tax reforms undertaken have failed to improve the productivity of the tax system in Cote d’Ivoire.

 

Key words: Elasticity, buoyancy, tax system, tax reforms, tax revenue, Cote d’Ivoire.