COFEB has published the sixth annual issue in its “COFEB Abstracts” series, based on a Study and Research Paper (SRP) written in December 2021 by Gbêmèho Mathieu Trinnou on the subject of "Analysis of the explanatory factors of tax effort and tax potential in WAEMU countries".

This publication presents a simplified summary of the main findings of the above-mentioned study on the problem of mobilizing tax resources, which is particularly important in the current context of rising expenses due to various ongoing crises, particularly the COVID-19 health crisis.