Corruption in Customs
2021; Linguagem: Inglês
10.1596/1813-9450-9802
ISSN1813-9450
AutoresCyril Chalendard, Ana M. Fernandes, Gaël Raballand, Bob Rijkers,
Tópico(s)Taxation and Compliance Studies
ResumoNo AccessPolicy Research Working Papers17 Nov 2021Corruption in CustomsAuthors/Editors: Cyril Chalendard, Ana M. Fernandes, Gael Raballand, Bob RijkersCyril Chalendard, Ana M. Fernandes, Gael Raballand, Bob Rijkershttps://doi.org/10.1596/1813-9450-9802SectionsAboutPDF (7.9 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract: This paper presents a new methodology to detect corruption in customs and applies it to Madagascar's main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are more at risk of tax evasion, yet less likely to be deemed fraudulent by inspectors, who also clear them faster. An intervention in which inspector assignment was delegated to a third party validates the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated among a select few inspectors and brokers. Previous bookNext book FiguresreferencesRecommendeddetails View Published: October 2021 Copyright & Permissions KeywordsCUSTOMSTARIFF EVASIONTAX ENFORCEMENTCORRUPTIONTRADE POLICY PDF DownloadLoading ...
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