La fiscalité des entreprises et l’investissement prive dans la zone Cemac : Une analyse de l’imposition des bénéfices sociétés

Authors

  • DJIMTEBAYE NATOYOUM GUY Doctorant en sciences économiques à l’université de N’Gaoundéré
  • EZE EZE DONATIEN Professeur titulaire des Universités/ Université de N’Gaoundéré
  • Nourou MOHAMADOU Professeur titulaire des Universités/ Université de Garoua

Keywords:

Domestic private investment, tax policy, corporate profit taxation

Abstract

The objective of this article is to assess the effect of tax policy on private investment in the countries of the Central African Economic and Monetary Community (CEMAC).

To achieve this objective, we used the generalized least squares (GLS) method. The results obtained from the estimations, using Stata 16.0 software for the sample of six (6) CEMAC countries over the period 2020-2024, are significant at the 5% level. An increase in corporate income tax reduces private investment by approximately 0.42 percentage points, confirming that economic instability or uncertainty discourages investment decisions. This is supported by the findings of Kneller, Bleaney, and Gemmell (1999), Widmalm (2001), and Dackehag and Hansson (2012), who estimated the depressive effects of income taxes. This suggests that specific taxation on businesses and trade hinders capital accumulation.

Downloads

Published

2026-09-21

How to Cite

NATOYOUM GUY, D., EZE DONATIEN, E., & MOHAMADOU, N. (2026). La fiscalité des entreprises et l’investissement prive dans la zone Cemac : Une analyse de l’imposition des bénéfices sociétés. International Journal of Economics and Management Sciences, 5(4), 137–153. Retrieved from https://ijemsjournal.com/index.php/home/article/view/196

Issue

Vol. 5 No. 4 (2026)

Section

Articles