Tax violation threshold in C^ote d'Ivoire: application of the Laffer growth curve

The purpose of this article is to explore the relationship between taxation and economic growth in Côte d'Ivoire. Using the least squares method from 1990 to 2023, the results show that tax increases have a negative impact on gross domestic product. Therefore, the state should set a tax rate of 30.04% in order to maximize tax revenues, since exceeding this rate can lead to a decrease in income.