TITLE:
The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study
AUTHORS:
Sekou Maiga
KEYWORDS:
Source of Revenue, Wealth of Citizens, Social Responsibilities of Government, Tax Administration, Positive Correlation
JOURNAL NAME:
Theoretical Economics Letters,
Vol.5 No.3,
June
4,
2015
ABSTRACT: In this case study we examine the relationship between the collection of
taxes and revenue targets generated by each of the Financial Services at the
Directorate General Taxes of the Republic of Mali. Revenues generated by the
Directorate General of Taxes contributed a big chunk of funds to the Malian
Treasury, about 40%, with our focus being on the year 2012. After economic
modeling and estimation, we realized that there is a positive correlation
between tax collection changes and the revenues generated. The estimates of the
revenue growth model of Directorate General of Taxes in Mali show that it’s
influenced by changes in the collections of taxes.