Determinants of Customs Fraud and Corruption: Evidence from Two African Countries
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...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1998
|
| Schriftenreihe: | OECD Development Centre Working Papers
no.138 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 ... |
| Beschreibung: | 1 Online-Ressource (31 p.) 21 x 29.7cm. |
| DOI: | 10.1787/881285326435 |
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| spelling | Stasavage, David VerfasserIn aut Determinants of Customs Fraud and Corruption Evidence from Two African Countries David, Stasavage and Cécile, Daubrée Paris OECD Publishing 1998 1 Online-Ressource (31 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Development Centre Working Papers no.138 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 ... Development Daubrée, Cécile MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/881285326435 Volltext |
| spellingShingle | Stasavage, David Determinants of Customs Fraud and Corruption Evidence from Two African Countries Development |
| title | Determinants of Customs Fraud and Corruption Evidence from Two African Countries |
| title_auth | Determinants of Customs Fraud and Corruption Evidence from Two African Countries |
| title_exact_search | Determinants of Customs Fraud and Corruption Evidence from Two African Countries |
| title_full | Determinants of Customs Fraud and Corruption Evidence from Two African Countries David, Stasavage and Cécile, Daubrée |
| title_fullStr | Determinants of Customs Fraud and Corruption Evidence from Two African Countries David, Stasavage and Cécile, Daubrée |
| title_full_unstemmed | Determinants of Customs Fraud and Corruption Evidence from Two African Countries David, Stasavage and Cécile, Daubrée |
| title_short | Determinants of Customs Fraud and Corruption |
| title_sort | determinants of customs fraud and corruption evidence from two african countries |
| title_sub | Evidence from Two African Countries |
| topic | Development |
| topic_facet | Development |
| url | https://doi.org/10.1787/881285326435 |
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