Impact of Trade Mis-Invoicing

André Jordaan ()
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André Jordaan: University of Pretoria

Africagrowth Agenda, 2023, vol. 20, issue 4, 4-7

Abstract: Trade mis-invoicing, or the trade related aspects of illicit financial flows, is a persistent problem across developing nations, resulting in potentially massive revenue losses annually. By deliberately altering the price of imports or exports, money is moved out of, or into, a country illegally. The African continent’s tax revenue is reduced annually by trade mis-invoicing and this causes a major decline in the continent’s fiscal capacity to address its overall vulnerability.

Date: 2023
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