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'Tax evasion'
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Working Paper
Cyril Chalendard, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2017This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, we proxy customs fraud by discrepancies in bilateral trade statistics. Estimates first sh[...]
Article : Revues - Articles
Nibontenin Yeo, Auteur ; Dorcas Amon Ahizi, Auteur ; Salifou Kigbajah Coulibaly, Auteur |Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally with no real economic activities but motivated by harmf[...]
Working Paper
Joel Cariolle, Auteur ; Cyril Chalendard, Auteur ; Anne-Marie Geourjon, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Over the last few years, customs authorities in many developing countries have introduced modern risk management techniques relying on data mining and statistical scoring techniques. By demonstrating that risk analysis in customs may be a valuab[...]
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Thèses
Budget crises which are among others, consequences of a low level of internal resources, have increased in ACSS, namely with the increasing development of what is generally known as Non Registered trade or underground economy. This plan of econo[...]
Working Paper
Cyril Chalendard, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015This paper identifies opportunities for improving the performance of revenue-collectionauthorities. To detect and combat fraud, we argue that revenue-collection authorities should,notably in the absence of reliable third-party information, explo[...]
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Alexandru Minea, Auteur ; Patrick Villieu, Auteur |This paper studies monetary and fiscal policies in an endogenous growth model with transaction costs. We show that the relation between long-run economic growth and both monetary and fiscal policies is subject to threshold effects, a result that[...]
Working Paper
Joel Cariolle, Auteur ; Cyril Chalendard, Auteur ; Anne-Marie Geourjon, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2017Customs administrations in developing countries increasingly use risk-based techniques relying on data mining and statistical scoring. By demonstrating the value of using data analysis techniques to orient frontline controls so as to facilitate [...]
