La Mobilisation des Ressources Fiscales en Afrique Subsaharienne: Quel Rôle des Flux Financiers Illicites?

• Autorzy: Abdou Thiao , Souleymane Ouonogo

Warianty tytułu

Tax mobilization in sub-Saharan Africa : Do illicit financial flows matter?

• Języki publikacji: FR

Abstrakty

L'objectif de cet article est d'analyser la contribution des flux financiers illicites aux écarts de taux de pression fiscale en Afrique subsaharienne. Notre échantillon est constitué à la fois de 18 pays coopératifs et de 12 pays non coopératifs en matière de lutte contre le blanchiment des capitaux et le financement du terrorisme. L'utilisation de la décomposition d'Oaxaca-Blinder, montre que la différence en termes de flux financiers illicites explique les écarts de pression fiscale.(abstrakt oryginalny)

EN

The objective of this paper is to analyze the contribution of illicit financial flows to the differences in tax rates in sub-Saharan Africa. Our sample contains 18 cooperative countries and 12 non-cooperative countries with respect to the Anti-Money Laundering / Countering the Financing of Terrorism. Using the Oaxaca-Blinder decomposition, we find that the difference in illicit financial flows explains the differences in tax burden.(original abstract)

Słowa kluczowe

EN

Tax burdens; Value Added Tax (VAT); International financial flows

PL

Obciążenia podatkowe; Podatek od wartości dodanej (VAT); Międzynarodowe przepływy finansowe

• Czasopismo: Revue Internationale des Economistes de Langue Française : revue de l'Association Internationale de Economistes de Langue Française avec la collaboration Université des Sciences Economiques et de Gestion
• Rocznik: 2021
• Tom: 6
• Numer: nr 1
• Strony: 61--78

Twórcy

autor

Abdou Thiao

• Université Cheikh Anta DIOP de Dakar

autor

Souleymane Ouonogo

• Université des Sciences Sociales et de Gestion de Bamako

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