La mobilisation des ressources fiscales en Afrique subsaharienne: quel rôle des flux financiers illicites?
DOI :
https://doi.org/10.18559/rielf.2021.1.3Mots-clés :
pression fiscale, flux financiers illicites, écart de TVARésumé
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.
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