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Fiscalité et secteur informel au Sénégal
[Informal sector and tax compliance in Senegal]

Listed author(s):
  • Diagne, Youssoupha S
  • Thiaw, Kalidou

This paper deals with informal firms’ behavior regarding tax registration and compliance. Data from the Investment Climate Assessment (ICA) survey in Senegal, conducted by the World Bank in 2004, were used within a microeconometric framework. Results reveal that taxes owed by unregistered firms are relatively low, roughly amounting to 3% of their returns. The study also shows that visibility indicators, information, as well as tax control and firms’ assessment of the Government’s fiscal policy are likely to increase the probability of tax registration. However such variables as education, age, the tax rate, size and the turnover indicate a behavior close to anticipation and profit maximization.

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File URL: https://mpra.ub.uni-muenchen.de/54867/1/MPRA_paper_54867.pdf
File Function: original version
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 54867.

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Date of creation: 10 Oct 2008
Handle: RePEc:pra:mprapa:54867
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  1. Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
  2. Damien Echevin & Fabrice Murtin, 2007. "What Determines Productivity in Senegal? Sectoral Disparities and the Dual Labor," Cahiers de recherche 07-15, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke, revised 2008.
  3. Bardsley, Peter, 1996. "Tax Compliance Games with Imperfect Auditing," Public Finance = Finances publiques, , vol. 51(4), pages 473-489.
  4. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
  5. McKenzie, David & Seynabou Sakho, Yaye, 2010. "Does it pay firms to register for taxes? The impact of formality on firm profitability," Journal of Development Economics, Elsevier, vol. 91(1), pages 15-24, January.
  6. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  7. Amemiya, Takeshi, 1979. "The Estimation of a Simultaneous-Equation Tobit Model," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 20(1), pages 169-181, February.
  8. Swaminathan, M., 1991. "Understanding the "Informal Sector": A Survey," Research Paper 95, World Institute for Development Economics Research.
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