Revenue erosion through exemption and evasion in Cameroon, 1993

• 成果类型: Article
• 署名作者: Gauthier, B; Gersovitz, M
• 署名单位: Johns Hopkins University; Universite de Montreal; HEC Montreal
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(96)01606-4
• 发表日期: 1997
• 页码: 407-424
• 关键词: evasion; revenue erosion; tax administration

摘要

The administration of tax statutes materially determines their economic effects. A survey of Cameroonian businesses, a country seemingly typical of its economic level, demonstrates widespread erosion of the tax bases paid by businesses through exemptions and evasion. Businesses seem willing to provide information on these potentially confidential activities. The survey provides information on the number of businesses evading taxes or having exemptions, on the characteristics of these businesses relative to others, on whether businesses maintain information of use to the tax administration, on the contacts between the administration and businesses affecting evasion, and on penalties imposed by the administration. (C) 1997 Elsevier Science S.A.