Corporate taxation in Senegal: Reform and tax avoidance

Luisito Bertinelli (), Arnaud Bourgain () and Seydi Ababacar Dieng
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Luisito Bertinelli: DEM, Université du Luxembourg, LU
Arnaud Bourgain: DEM, Université du Luxembourg, LU
Seydi Ababacar Dieng: University Cheikh Anta Diop, Dakar, SN

DEM Discussion Paper Series from Department of Economics at the University of Luxembourg

Abstract: Based on a very large number of Senegalese companies representing the quasi-universe of the formal sector, this study identifies the main drivers of the effective tax rates (ETR) at the firm level, which is a standard way to assess the extent of tax avoidance. We mainly find that ETR tends to decline with firm size and that the 2013 reform generated a general increase of ETR but a ETR reduction for large firms. This result is robust even after accounting for a few unobservable time, industry and firm characteristics.

Keywords: Effective Tax Rate; Tax avoidance; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption. (search for similar items in EconPapers)
JEL-codes: H25 O17 O55 (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-acc, nep-afr, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:luc:wpaper:24-10

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