Tax Collection and Resilience of Regional Tax Revenue Mobilization Centers in the Face of the COVID 19 Crisis

Abstract

This research identifies the resilience factors of tax centers in Cameroon. To do so, we use binary logistic regression on data collected from tax revenue mobilization centers (TRMC). the results show that the digitization of the tax system and leadership are factors in absorbing the crisis. Access to electricity and staff at the center are the recovery factors for the level of revenue after the crisis. We recommend that public institutions improve the digitalization processes of tax administrations. The transmission channels of digitization such as access to electricity and telecommunications networks must be ensured in the tax centers. Furthermore, we propose to increase the number of tax centers or to build tax kiosks to reduce the distance between taxpayers and their centers of attachment.