Could a well-designed customs reforms remove the trade-off between revenue collection and trade facilitation?
AbstractThis paper is based on first-hand experience from Customs reforms in Sub Saharan Africa (SSA) and presents unpublished data on the impact of Customs reforms on revenues, trade facilitation, private sector operators and frontline Customs officials behaviors in Africa. Customs agencies are usually one of the key revenue collection agencies in Africa. Customs officials usually consider trade facilitation measures as a threat for revenue collection and strive to increase control over private sector operators through systematic inspections and checkpoints in order to increase public revenues (in theory). In reality, imports undervaluation remains high as well as smuggling and transit diversion, which result in endemic corruption and increased clearance time and uncertainty. Because many issues lie in the internal weaknesses of Customs agencies, a revised approach to Customs reforms is needed to ensure, first, internal control of the organization and then gradually relax controls on operators and ensure formal trade facilitation. Without internal control and knowledge of the magnitude of the malpractices in most Customs agencies in Africa, private sector differentiation can not happen and therefore formal trade facilitation would remain inexistent, while results in terms of revenue collection will probably be below what can be achieved. --
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Verein für Socialpolitik, Research Committee Development Economics in its series Proceedings of the German Development Economics Conference, Frankfurt a.M. 2009 with number 28.
Date of creation: 2009
Date of revision:
Customs; trade facilitation; Nigeria; Cameroon; public sector reform;
Find related papers by JEL classification:
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Barbone, Luca & Das-Gupta, Arindam & De Wulf, Luc & Hansson, Anna, 1999. "Reforming tax systems - the World Bank record in the 1990s," Policy Research Working Paper Series 2237, The World Bank.
- Antoine Faure-Grimaud & Jean-Jacques Laffont & David Martimort, 2003.
"Collusion, Delegation and Supervision with Soft Information,"
Review of Economic Studies,
Wiley Blackwell, vol. 70(2), pages 253-279, 04.
- Antoine Faure-Grimaud & Jean-Jacques Laffont & David Martimort, 2003. "Collusion, Delegation and Supervision with Soft Information," Review of Economic Studies, Oxford University Press, vol. 70(2), pages 253-279.
- Faure-Grimaud, Antoine & Laffont, Jean-Jacques & Martimort, David, 2003. "Collusion, Delegation and Supervision with Soft Information," IDEI Working Papers 167, Institut d'Économie Industrielle (IDEI), Toulouse.
- Anne-Marie GEOURJON & Bertrand LAPORTE, 2004. "Risk Management for Targeting Customs Controls in Developing Countries: A Risky Venture for Revenue Performance?," Working Papers 200416, CERDI.
- Johnson, Noel, 2001. "Committing to civil service reform : the performance of pre-shipment inspection under different institutional regimes," Policy Research Working Paper Series 2594, The World Bank.
- Macho-Stadler, Ines & Perez-Castrillo, J. David, 2001.
"An Introduction to the Economics of Information: Incentives and Contracts,"
Oxford University Press,
edition 2, number 9780199243259.
- Macho-Stadler, Ines & Perez-Castrillo, J. David, 2001. "An Introduction to the Economics of Information: Incentives and Contracts," OUP Catalogue, Oxford University Press, edition 2, number 9780199243273.
- Dean Yang, 2008. "Integrity for Hire: An Analysis of a Widespread Customs Reform," Journal of Law and Economics, University of Chicago Press, vol. 51(1), pages 25-57, 02.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).
If references are entirely missing, you can add them using this form.