Análise teórico-empírico da evasão fiscal na economia africana

Antónia Veneranda Almeida Gomes Lopes Ribeiro; Manuel Maria Dias

Autores/as

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

Palabras clave:

Evasión fiscal, nivel de imposición, sectores económicos, África

Resumen

Este documento examina la evasión fiscal, el nivel de impuestos y los sectores de la economía africana que más influyen en ella. Parte de una relación comparativa entre el nivel de evasión fiscal y el nivel de imposición en África. Tras este análisis, hemos tratado de identificar los sectores de la economía africana que más influyen en la evasión fiscal. Para comprobar esta influencia, se utilizaron técnicas estadísticas inferenciales basadas en la prueba Fischer y modelos econométricos. Los resultados mostraron que el nivel de evasión fiscal es más alto en relación con el nivel de impuestos en los últimos años del estudio y los sectores económicos estudiados influyen en la evasión fiscal de manera diferente, con la formación de capital privado, el consumo y las importaciones que tienen un impacto negativo y variables como las exportaciones, la agricultura, la industria y los servicios tienen un impacto positivo en la evasión fiscal en África, los resultados sugieren además que Nigeria, Zambia, Zimbabwe, Egipto, Etiopía, Guinea y Malí como países africanos que tienen el mayor nivel de evasión fiscal.

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