Contribution fiscale des entreprises au Mali: étude sur données individuelles

Luisito Bertinelli, Arnaud Bourgain and Abdoul Karim Diamouténé

Mondes en développement, 2021, vol. n° 195, issue 3, 75-94

Abstract: This paper analyzes the tax burden borne by a large number of Malian companies (3,474) representing the totality of the formal sector of this country. By exploiting individual firm data collected from financial statements and balance sheets, we highlight the determinants of effective tax rates, such as firms? size, industry, location, and other corporate attributes. We show that larger firms do benefit from lower effective tax rates, and this result is robust to various proxies of size and is even reinforced for profit-making firms.

Keywords: corporate income tax; effective tax rate; tax exemption; sub-Saharan Africa; Mali (search for similar items in EconPapers)
Date: 2021
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