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Contrats Incitatifs et Réforme des Douanes dans les PED : une Application des Modèles d’Agence Hiérarchique

Author

Listed:
  • Grégoire ROTA-GRAZIOSI

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Anne-Marie GEOURJON

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Vianney DEQUIEDT

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

Abstract

Dans de nombreux pays en voie de développement, des Programmes de Vérification des Importations (PVI) ont été instaurés pour combattre la corruption des administrations douanières. Ils consistent à déléguer l’inspection des importations à une entreprise privée qui opère dans les pays exportateurs. De tels programmes s’avèrent particulièrement coûteux car l’entreprise se paye généralement entre 0,5% et 0,8% de la valeur FOB des marchandises inspectées. Dans cet article, nous analysons l’efficacité de ces programmes à la lumière de la théorie de l’agence. Plus précisément, nous utilisons le modèle d’agence hiérarchique afin d’appréhender les interactions entre le gouvernement, l’administration douanière, l’importateur et l’entreprise assurant le PVI. De cette analyse nous déduisons quelques recommandations qui concernent entre autres l’identité des contractants, la modernisation des administrations douanières ou la politique de réconciliation.

Suggested Citation

  • Grégoire ROTA-GRAZIOSI & Anne-Marie GEOURJON & Vianney DEQUIEDT, 2009. "Contrats Incitatifs et Réforme des Douanes dans les PED : une Application des Modèles d’Agence Hiérarchique," Working Papers 200906, CERDI.
  • Handle: RePEc:cdi:wpaper:1047
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    References listed on IDEAS

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