Análise teórico-empírico da evasão fiscal na economia africana

Antónia Veneranda Almeida Gomes Lopes Ribeiro; Manuel Maria Dias

Authors

Antónia Veneranda Almeida Gomes Lopes Ribeiro Faculdade de Economia da UJES https://orcid.org/0000-0002-1006-8469
Manuel Maria Dias Faculdade de Economia da UJES https://orcid.org/0000-0003-3777-6390

Keywords:

Tax Evasion, Taxation Level, Economic Sectors, Africa

Abstract

This paper analyses tax evasion, the level of taxation and the sectors of the African economy that most influence it. Based on a comparative relationship between the level of tax evasion and the level of taxation in Africa. This analysis sought to identify the sectors of the African economy that most influence tax evasion. To test this influence, it was used inferential statistical technique based on the F. Fischer test and the econometric models. The results showed that the level of tax evasion is higher in relation to the level of taxation in the last years of the study and the economic sectors studied influence tax evasion differently, through private capital formation, consumption and imports having a negative impact and the variables such as exports, agriculture, industry and service delivery have a positive impact on tax evasion in Africa, the results still show that Nigeria, Zambia, Zimbabwe, Egypt, Ethiopia, Guinea and Mali as African countries with the highest levels of tax evasion.

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