: 10.56472/25835238/IRJEMS-V4I9P117
Latevi Mawuenam LAWSON, Naomi KOSKE, Bernard BAIMWERA. "Role of Fiscal Environment Dynamics in Tax Buoyancy in Togo: The Moderating Effect of Control of Corruption" International Research Journal of Economics and Management Studies, Vol. 4, No. 9, pp. 155-165, 2025. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V4I9P117
Despite reforms, tax buoyancy in Togo remains weak. The tax-to-GDP ratio has risen from 11.0% in 2022 to 14.4% in 2024, but this is still below the ECOWAS benchmark of 20%. Despite reforms, corruption, tax evasion, and institutional inefficiencies continue to undermine revenues. This study examines how fiscal environment dynamics (GDP, tax policy changes, and digitalization) affect tax revenue, with corruption control acting as a moderating factor. Using time-series data from 1995 to 2024 and regression analysis, the results show that GDP has a strong positive effect, while policy changes and digitalization only matter when corruption is effectively controlled. The findings highlight that good governance and effective anti-corruption measures are critical for reforms to yield results. The study recommends strengthening institutional integrity, embedding digitalization in transparent systems, simplifying the tax regime, and ensuring macroeconomic stability. Further research should assess tax-specific buoyancy, the effects of delayed reform, and broader governance indicators.
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Tax Buoyancy; Fiscal Environment Dynamics; Economic Growth; Tax Policy Reforms; Digitalization; Corruption Control.