CERDI, Etudes et Documents, E 2007.16 2 Résumé: L'objet de cet article est d'analyser l'effet de la corruption sur la mobilisation des recettes publiques.Une analyse économétrique sur données de panel (125 pays et couvrant la période 1980-2002) permet de ne pas rejeter l'hypothèse d'un effet négatif de la corruption sur les recettes publiques. Cet effet négatif de la corruption n'affecte pas de manière identique les différentes composantes des recettes. En raison probablement des opportunités différentes de rente, la corruption modifie la structure du prélèvement public au profit des recettes tarifaires assises sur le commerce international et au détriment des impôts directs et indirects, dont en particulier la TVA. Il apparaît également qu'un canal de transmission important de la corruption sur le prélèvement public est celui transitant par un affaiblissement du civisme fiscal capté à travers des variables de l'action publique. Abstract:In this paper, we analyze the relationship between corruption and public revenues. An empirical investigation of panel data (125 countries and covering the period 1980-2002) makes it possible not to reject the hypothesis that corruption has a negative effect on public revenues collection. However, the impact is different on the various components of revenue. This is because different rent opportunities are created by corruption which seems to modify public revenues structure in favour of customs tariffs revenues while reducing direct and indirect taxes such as VAT. It also appears that a major channel of corruption is the weakening of the tax morality which in this study is captured by various public service delivery variables.
Recently economists have begun to study various aspects of public sector institutions (with their behavioral neighborhoods) and their effects on the long run economic development. Degrees of corruption, rule of law and protection of property rights have all apparently significant economic impact. These results are all based on the construction of indicators for these difficult-to-observe explanatory variable complexes. In most cases the indicators applied have been developed for most countries and have on the one hand 'nice' statistical properties when embedded in regression equations, but on the other hand are conceptually fuzzy with unclear relationships to basic observations. In this paper we go through many of the same relationships, but based on international efforts to collect questionnaire information about citizens' experience with crime and police corruption. This information is more conceptually distinct and likely to be more closely related to relevant experience, but proves on the other hand less amenable to econometric analysis. Despite the latter weakness we have found it worthwhile to pursue it in order to complement the indicator-based approaches.
In this paper, we examine the microeconomic determinants of the perception of corruption in twelve Sub-Saharan African countries. Unlike the indicators of corruption based on the opinion of international experts, the study focuses on corrupt practices as experienced by the African people themselves. The results of our estimates, using an ordered probit indicate that the individual characteristics such as age and sex significantly affect the perception people have of corruption as do social and political factors like access to information (press, media, radio). However, neither democracy nor participation in demonstrations, seem to affect the attitude of individuals towards corruption.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.