Financial Development and Its Impact on Tax Revenue in Côte d’Ivoire
Bibliographic record
Abstract
Increasing domestic revenue mobilization remains a challenge for many governments, generally in low-income countries and in Côte d'Ivoire in particular. This work aims to assess the effects of financial development on the mobilization of tax revenues in Côte d'Ivoire during the period 1985-2020. The Granger Causality techniques were applied to data, revealing that there is a one-way relationship between financial development and tax revenue and between export and tax revenue. The results of the estimation of the two-step cointegration model of Engle-Granger (1987) show a cointegration relationship between taxes and their variables in the long term as in the short term. The improvement of financial development and the good quality of national institutions lead to better mobilization of tax revenues. However, the contributory capacity of exports to national wealth positively and significantly influences the mobilization of income in the short term, in the long term, exports become harmful but not significant. The results reflect the non-negligible role of the quality of national institutions in the relationship between the financial sphere and the real sphere.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".