Does the use of ICTs reduce non-tax revenue in Africa?

Authors

  • Cyrill EDOU ALO O Faculty of Economics and Applied Management, University of Douala, Cameroon

Keywords:

Africa; MCO; Non-tax revenues; ICT

Abstract

Information and Communication Technologies (ICTs) in Africa have grown considerably over the past two decades, generating a substantial body of literature. In this article, we examine their impact and transmission channels on non-tax revenues using a sample of 54 African countries. We specify and estimate an Ordinary Least Squares (OLS) panel data model for the period 1996–2019. Our results show that ICT use (measured by internet, mobile phone, fixed-line telephone, and fiber optic penetration) significantly reduces non-tax revenues in Africa. Their effects are channeled through financial development, trade openness, energy, and human capital. We suggest strengthening telecommunications infrastructure to improve tax collection in Africa.

Classification JEL : C13 ; H27 ; O55 ; O33

Paper type : Empirical Research

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Published

2025-11-12

How to Cite

EDOU ALO O, C. (2025). Does the use of ICTs reduce non-tax revenue in Africa?. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(12), 137–155. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2166

Issue

Vol. 6 No. 12 (2025)

Section

Articles

License

Copyright (c) 2025 Cyrill EDOU ALO O

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