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Determinants of Customs Fraud and Corruption: Evidence from Two African Countries

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  • David Stasavage
  • Cécile Daubrée

Abstract

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 ... La corruption de l’administration des douanes est un problème majeur dans de nombreux pays africains. Plusieurs hypothèses concernant les déterminants de la fraude aux douanes au Sénégal et au Mali sont examinées dans ce document à partir de données portant sur la période 1990-96. Des tests statistiques effectués sur des données par produits confirment l’opinion largement répandue selon laquelle des niveaux élevés de taxation encouragent la fraude. Les résultats montrent également que le recours à une société privée de contrôle des marchandises avant embarquement peut être un moyen efficace de lutter contre la corruption, à la condition toutefois d’être complété par des réformes internes telle que l’informatisation des formalités douanières. Enfin, l’évolution des déterminants de la corruption — comme les niveaux de taxation — dépend elle-même de changements politiques plus généraux dans les deux pays étudiés ...

Suggested Citation

  • David Stasavage & Cécile Daubrée, 1998. "Determinants of Customs Fraud and Corruption: Evidence from Two African Countries," OECD Development Centre Working Papers 138, OECD Publishing.
  • Handle: RePEc:oec:devaaa:138-en
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    File URL: http://dx.doi.org/10.1787/881285326435
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    Cited by:

    1. Irène Hors, 2000. "Les difficultés de la lutte contre la corruption : l'expérience de quatre pays en développement," Revue Tiers Monde, Programme National Persée, vol. 41(161), pages 143-163.
    2. Gilles Montagnat-Rentier & Gilles Parent, 2012. "Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010," IMF Working Papers 12/259, International Monetary Fund.
    3. Epaphra, Manamba, 2015. "Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania," MPRA Paper 62328, University Library of Munich, Germany.
    4. Justin O Zake, 2011. "Customs Administration Reform and Modernization in anglophone Africa; Early 1990's to Mid-2010," IMF Working Papers 11/184, International Monetary Fund.
    5. Farida, Moe & Ahmadi-Esfahani, Fredoun Z., 2008. "Corruption and economic growth in Lebanon," 2008 Conference (52nd), February 5-8, 2008, Canberra, Australia 6043, Australian Agricultural and Resource Economics Society.

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