Author(s): Jean-Lambert Banzara
The Central African Republic is one of the six member countries of the Economic and Monetary Community of Central Africa (CEMAC), and the only non-oil producing country in the community whose own budgetary resources come essentially from taxes. The country's modest budgetary resources are due to the low mobilization of tax revenues, as a result of the under-exploitation of its fiscal potential, linked to that of its economic potential. While the studies carried out on the determinants of CAR's tax burden have made it possible to isolate the long-term structural factors such as GDP per capita, agricultural value added, the degree of economic openness and external financing that influence tax burden, the effects of the socio-political crises that have occurred at various times and sequentially have not been taken into account to assess their short, medium and long-term consequences on the country's tax burden. The aim of this work is to integrate periods of socio-political crisis in CAR into the determinants of tax pressure and to assess their effects on the country's tax mobilization.