Authors :
Alastaire Sèna ALINSATO; Fortuné TOUPE
Volume/Issue :
Volume 9 - 2024, Issue 3 - March
Google Scholar :
https://tinyurl.com/395mm73b
Scribd :
https://tinyurl.com/48569fzt
DOI :
https://doi.org/10.38124/ijisrt/IJISRT24MAR1120
Abstract :
This paper aims to assess the effectiveness of
the Beninese tax administration in the context of
digitalization. Specifically, it seeks to determine the
efficiency levels of various tax centers and evaluate the
impact of digitalization on the efficiency of the Beninese
tax administration. Using monthly panel data spanning
from 2017 to 2023, a DEA model is employed to calculate
efficiency scores. Subsequently, a censored Tobit model is
utilized to examine the effect of digitalization on the
efficiency of tax centers in Benin. The findings reveal
average efficiency scores of 77.80%, 76.79%, 72.01%,
62.72%, 58.56%, 56.11%, and 46.16% for CIME
Atlantique, CIME Ouémé Plateau, CIME Borgou
Alibori, CIME Zou Collines, DGE, CIME Littoral1, and
CIME Littoral 2, respectively. Moreover, digitalization,
tax population, and additional taxes resulting from
documentary audits positively influence the efficiency of
tax centers. Conversely, the number of staff, the agent's
directory, staff expenses, and the coverage rate of general
accounting audits negatively affect the efficiency of tax
centers. Decision-makers must prioritize enhancing the
efficiency of tax administrations, expanding the tax base,
and ensuring comprehensive tax control coverage to fully
capitalize on the benefits of digitalization.
Keywords :
Digitalization; Tax efficiency; DEA; LBD; TCME.
This paper aims to assess the effectiveness of
the Beninese tax administration in the context of
digitalization. Specifically, it seeks to determine the
efficiency levels of various tax centers and evaluate the
impact of digitalization on the efficiency of the Beninese
tax administration. Using monthly panel data spanning
from 2017 to 2023, a DEA model is employed to calculate
efficiency scores. Subsequently, a censored Tobit model is
utilized to examine the effect of digitalization on the
efficiency of tax centers in Benin. The findings reveal
average efficiency scores of 77.80%, 76.79%, 72.01%,
62.72%, 58.56%, 56.11%, and 46.16% for CIME
Atlantique, CIME Ouémé Plateau, CIME Borgou
Alibori, CIME Zou Collines, DGE, CIME Littoral1, and
CIME Littoral 2, respectively. Moreover, digitalization,
tax population, and additional taxes resulting from
documentary audits positively influence the efficiency of
tax centers. Conversely, the number of staff, the agent's
directory, staff expenses, and the coverage rate of general
accounting audits negatively affect the efficiency of tax
centers. Decision-makers must prioritize enhancing the
efficiency of tax administrations, expanding the tax base,
and ensuring comprehensive tax control coverage to fully
capitalize on the benefits of digitalization.
Keywords :
Digitalization; Tax efficiency; DEA; LBD; TCME.
