English, Article, Journal or magazine article edition: Determinants of Customs Fraud and Corruption: Evidence from Two African Countries David Stasavage; Cécile Daubrée

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Bookmark: http://trove.nla.gov.au/version/85923
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Determinants of Customs Fraud and Corruption: Evidence from Two African Countries
Author
  • David Stasavage
  • Cécile Daubrée
Physical Description
  • preprint
Notes
  • Corruption in customs administrations is a major problem in many African countries. Data from the period 1990-96 are used to examine several hypotheses concerning the determinants of customs fraud in Senegal and Mali. Statistical tests using product-by-product data support the widely held view that high levels of taxation lead to fraud. The findings also show that hiring a pre-shipment inspection company can be an effective tool in fighting corruption, but only if it is accompanied by internal reforms like computerisation of customs procedures. Finally, changes in determinants of corruption, such as levels of taxation, have themselves depended upon broader political changes in each of the two countries ... La corruption de l’administration des douanes est un problème majeur dans de nombreux pays africains. Plusieurs hypothèses concernant les déterminants de la fraude aux douanes au Sénégal et au Mali sont examinées dans ce document à partir de données portant sur la période 1990-96. Des tests statistiques effectués sur des données par produits confirment l’opinion largement répandue selon laquelle des niveaux élevés de taxation encouragent la fraude. Les résultats montrent également que le recours à une société privée de contrôle des marchandises avant embarquement peut être un moyen efficace de lutter contre la corruption, à la condition toutefois d’être complété par des réformes internes telle que l’informatisation des formalités douanières. Enfin, l’évolution des déterminants de la corruption — comme les niveaux de taxation — dépend elle-même de changements politiques plus généraux dans les deux pays étudiés ...
  • RePEc:oec:devaaa:138-en
Language
  • English
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