This paper examines, in depth, the hypotheses explaining the tax effort of seven West African Economic and Monetary Union (WAEMU) countries over the period 1996–2018. The studies of Karakaplan and Kutlu were applied to the stochastic tax frontier model. This provides a new method for analyzing tax effort that solves potential endogeneity problems, especially those of income. This study confirms the positive impact of income, trade openness, urbanization, government capital spending and anticorruption on tax revenue mobilization, while the size of the agricultural sector has a negative impact on tax revenue. On the other hand, reforms of tax institutions have no effect on tax effort. The average tax revenue of the countries of the WAEMU is 11.34 and the average tax effort is estimated at 0.7901 over the period 1996–2018. Thus, these countries could achieve a tax revenue to GDP ratio of 13.72% if they fully exploit their potential.

中文翻译：

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WAEMU 税收工作分析：机构/行政改革有多重要？

本文深入研究了解释 1996 年至 2018 年期间七个西非经济和货币联盟 (WAEMU) 国家税收努力的假设。将Karakaplan和Kutlu的研究应用于随机税收边界模型。这为分析税收努力提供了一种新方法，解决了潜在的内生性问题，尤其是收入的内生性问题。这项研究证实了收入、贸易开放度、城市化、政府资本支出和反腐败对税收调动的积极影响，而农业部门的规模对税收有负面影响。另一方面，税收制度改革对税收努力没有影响。WAEMU 国家的平均税收收入为 11.34，1996-2018 年期间的平均税收努力估计为 0.7901。因此，