Análise teórico-empírico da evasão fiscal na economia africana

Antónia Veneranda Almeida Gomes Lopes Ribeiro; Manuel Maria Dias

Auteurs

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

Mots-clés :

Evasion fiscale, niveau d'imposition, secteurs économiques, Afrique

Résumé

Ce document examine l'évasion fiscale, le niveau d'imposition et les secteurs de l'économie africaine qui l'influencent le plus. Elle part d'une relation comparative entre le niveau d'évasion fiscale et le niveau d'imposition en Afrique. Suite à cette analyse, nous avons tenté d'identifier les secteurs de l'économie africaine qui influencent le plus l'évasion fiscale. Afin de tester cette influence, des techniques statistiques inférentielles basées sur le test de Fischer et des modèles économétriques ont été utilisés. Les résultats ont montré que le niveau d'évasion fiscale est plus élevé par rapport au niveau d'imposition dans les dernières années de l'étude et les secteurs économiques étudiés influencent différemment l'évasion fiscale, avec la formation de capital privé, la consommation et les importations ayant un impact négatif et des variables telles que les exportations, l'agriculture, l'industrie et les services ont un impact positif sur l'évasion fiscale en Afrique, les résultats suggèrent en outre que le Nigeria, la Zambie, le Zimbabwe, l'Egypte, l'Ethiopie, la Guinée et le Mali sont les pays africains qui ont le plus haut niveau d'évasion fiscale.

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