The Role of the Collection of Taxes in Achieving Revenue Targets Assigned to The Directorate General Taxes of Mali

Abstract

This study examines the relationship between the collection of taxes and revenues generated by financial services, case of the Directorate General of Taxes. Under the Finance law, a revenue target is assigned to each financial service. Our work will focus on the Directorate General of Taxes. Revenues generated by Directorate General of Taxes equal around 40 percent of the Malian Treasury resources. To do this analysis we drafted the situation of macroeconomic indicators of Mali in 2012. Economic growth has drastically fall from 5.3% in 2011, it was -1.2% (negative rate) for the year 2012; the increase in inflation from 3.5% in 2011 to 5% for the year 2012.Military and security crisis has led us to take the year 2012 as a reference. Indeed, I collected and analyzed accounting data on revenues realized by the Directorate General of Taxes. To do an economic model to estimate, the model is based on the work of [1]. After the modeling and estimation we can say that there is a positive correlation between the collection of taxes and revenues generated by financial services, case of Directorate General of Taxes. The estimate of revenue growth model of general direction of the taxes of MALI shows that it is influenced by changes in the collection of taxes (? = + 0.119). This significant and positive relationship shows that the two clusters are moving in the same direction.