LOW LEVEL OF NON-TAX REVENUE COLLECTION IN BENIN: THE MAIN EXPLANATORY FACTOR?

Аннотация

The general objective of this research paper is to rank the factors explaining the low level of non-tax revenue collection in order to identify the dominant factor. The present study is based on data collected by means of paper questionnaires in a survey of one hundred and twenty (120) individuals. Data processing was carried out using IBM SPSS Statistics 26 software. Two methods of analysis were adopted in this paper. These are descriptive analysis and econometric analysis. The descriptive analysis shows that the majority (55%) of the individuals surveyed affirm that Benin always records a low rate of non-tax revenue realization in relation to total budget revenue realization, and that the explanatory variables in our study are significantly related to the variable to be explained. The econometric results show that the most noteworthy factor contributing most to the low level of non-tax revenue collection is the low level of collection of contributions from state-owned companies, building rents and chancery duties, with a power of 0.7090 (R2 =0.7090). In second place we have non-application of the relevant laws and regulations, with a power of 0.3996 (R2 =0.3996), and in third place, irregular payment by taxpayers, with a power of 0.2182 (R2 =0.2182). To improve the collection of non-tax revenues - in this case, contributions from state-owned companies, building rents and chancellery fees - in line with sustainable development objectives, operational recommendations have been made based on the results of our analyses. KEYWORDS Low level of collection, non-tax revenues, dominant explanatory factor, Benin.