La question posée par ce papier est la suivante : dans quelle mesure est-il souhaitable de taxer le secteur informel ? Un modèle théorique de taxation optimale permet d’abord de fournir une réponse analytique à cette question. Une version empirique du modèle permet ensuite d’estimer...

The mobilization of tax revenue continues to be a major challenge in Togo and the composition of this revenue reveals that the Value Added Tax (VAT) is its essential driver. However, there is a lack of targeted research or studies on the VAT gap. This paper evaluates and analyzes the difference...

The good governance in the tax area (i.e. more transparency, exchange of information at all levels, effective cross-border cooperation and fair tax competition) is the key element in rebuilding the global economy after the 2008 financial collapse. This paper presents for consideration a series...

I study the dynamic tax evasion program of a household with many sources of income. Contrary to the previous literature, I assume that the detection risk of tax evasion is uncorrelated across these sources. If detection triggers the repayment of currently and previously evaded taxes, the...

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...

Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...

Les administrations douanières des pays en développement mettent en œuvre depuis plusieurs années des méthodes d'analyse et de gestion du risque à partir des données issues des systèmes informatiques de dédouanement, afin d'orienter les contrôles de première ligne vers les différents...

Fighting terrorism is a complex task, not limited to military options. It also concerns State-building, nationalism and inclusive sustainable development. The roots of underlying conflicts were already laid during colonialism, the slave trade, plundering of resources and arbitrary border...

High-flying illusions on the part of the proponents and grim predictions on the part of the sceptics have characterised the controversy around Brexit. The article assesses five key issues at stake for post-Brexit relationships between Britain, the EU, and Africa: market access, foreign direct...