Recettes fiscales et financement du développement au Sénégal : une analyse ARDL

Abstract

Tax revenues are important for the functioning of a state, constituting an endogenous source of financing public expenditures and playing a central role in the implementation of economic and social policies. The purpose of this article is to concretely study the role that these revenues play in financing development in Senegal, in particular the financing of the public administration wage bill, public investment, public social spending (in education and health) and debt service. Using modeling using the ARDL approach, with annual data covering the period 1990-2024, the results we found suggest that Senegal's tax revenues are mainly absorbed by the payment of civil service salaries and debt service. This situation severely limits the fiscal space for investing in productive sectors essential to the development.