IDEAS home Printed from https://ideas.repec.org/p/fdi/wpaper/3344.html
   My bibliography  Save this paper

Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon

Author

Listed:
  • Joël CARIOLLE

    (Ferdi)

  • Cyril CHALENDARD

    (Cerdi - Université Clermont Auvergne)

  • Anne-Marie GEOURJON

    (Ferdi)

  • Bertrand LAPORTE

    (Université Clermont Auvergne – CERDI)

Abstract

Les administrations douanières des pays en développement mettent en œuvre depuis plusieurs années des méthodes d’analyse et de gestion du risque à partir des données issues des systèmes informatiques de dédouanement, afin d’orienter les contrôles de première ligne vers les différents circuits de dédouanement. Ces projets ont contribué à promouvoir un changement de culture au sein des administrations concernées en démontrant l’intérêt de recourir aux techniques d’analyse de données. Une des principales faiblesses de ces initiatives est toutefois d’évaluer les risques de fraude uniquement à partir des infractions relevées par les agents des douanes. Dans un contexte d’aléa moral, la portée de l’exercice et sa fiabilité peuvent être limitées, justifiant d’élargir la démarche en recourant à d’autres sources d’informations. Plusieurs études utilisent les écarts observés dans les données miroir du commerce international pour identifier les déclarations frauduleuses et en estimer leurs effets. A partir des données douanières du Gabon et de celles du commerce international, ce document de travail montre les avantages qu’une administration douanière tire simultanément de l’analyse de ses propres données sur les infractions constatées et de l’exploitation des données miroirs qui donnent une idée de la fraude non encore détectée. L’analyse des données miroirs permet d’établir un programme de contrôles a posteriori en ciblant les contrôles sur les opérations à risque qui ont échappé aux contrôles de première ligne. De plus, ces deux sources de données peuvent être combinées pour suivre la performance des contrôles douaniers et identifier les produits sur lesquels l’administration devrait concentrer ses efforts.

Suggested Citation

  • Joël CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers P173, FERDI.
    • Handle: RePEc:fdi:wpaper:3344
    as

    Download full text from publisher

    File URL: http://www.ferdi.fr/sites/www.ferdi.fr/files/publication/fichiers/p173-cariolle-chalendard-geourjon-laporte_-_dec_2017pdf_0.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Ana Margarida Fernandes & Russell Hillberry & Alejandra Mendoza Alcántara, 2021. "Trade Effects of Customs Reform: Evidence from Albania," The World Bank Economic Review, World Bank, vol. 35(1), pages 34-57.
    2. Christian Volpe Martincus, 2016. "Out of the Border Labyrinth: An Assessment of Trade Facilitation Initiatives in Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 96856, February.
    3. Javorcik, Beata S. & Narciso, Gaia, 2008. "Differentiated products and evasion of import tariffs," Journal of International Economics, Elsevier, vol. 76(2), pages 208-222, December.
    4. James E. Anderson & Eric van Wincoop, 2003. "Gravity with Gravitas: A Solution to the Border Puzzle," American Economic Review, American Economic Association, vol. 93(1), pages 170-192, March.
    5. Bertrand Laporte, 2011. "Risk management systems: using data mining in developing countries' customs administration," Post-Print halshs-00601379, HAL.
    6. Céline Carrère & Christopher Grigoriou, 2014. "Can Mirror Data Help To Capture Informal International Trade?," UNCTAD Blue Series Papers 65, United Nations Conference on Trade and Development.
    7. repec:idb:brikps:7994 is not listed on IDEAS
    8. Cyril Chalendard & Gaël Raballand & Antsa Rakotoarisoa, 2019. "The use of detailed statistical data in customs reforms: The case of Madagascar," Development Policy Review, Overseas Development Institute, vol. 37(4), pages 546-563, July.
    9. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
    10. Raymond Fisman & Shang-Jin Wei, 2004. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, vol. 112(2), pages 471-500, April.
    11. Anne-Marie GEOURJON & Bertrand LAPORTE, 2004. "Risk Management for Targeting Customs Controls in Developing Countries: A Risky Venture for Revenue Performance?," Working Papers 200416, CERDI.
    12. Nitsch, Volker, 2011. "Trade Mispricing and Illicit Flows," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 54540, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    13. Volpe Martincus, Christian, 2016. "Out of the Border Labyrinth: An Assessment of Trade Facilitation Initiatives in Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 7994, November.
    14. Anson Jose & Cadot Olivier & Olarreaga Marcelo, 2006. "Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-26, December.
    15. Cyril CHALENDARD, 2017. "Using Internal and External Sources of Information to Reduce Customs Evasion," Working Papers 201701, CERDI.
    16. Yeats, Alexander J, 1978. "On the Accuracy of Partner Country Trade Statistics," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 40(4), pages 341-361, November.
    17. Ousmane COUNDOUL & Massene GADIAGA & Anne-Marie GEOURJON & Bertrand LAPORTE, 2012. "Inspecting less to inspect better: The use of data mining for risk management by customs administrations," Working Papers P46, FERDI.
    18. Jean, Sébastien & Mitaritonna, Cristina, 2009. "Determinants and pervasiveness of the evasion of custom duties," Conference papers 331896, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    19. Gaulier, Guillaume & Zignago, Soledad, 2004. "Notes on BACI (analytical database of international trade). 1989-2002 version," MPRA Paper 32401, University Library of Munich, Germany.
    20. Levin, Jörgen & Widell, Lars M., 2014. "Tax evasion in Kenya and Tanzania: Evidence from missing imports," Economic Modelling, Elsevier, vol. 39(C), pages 151-162.
    21. Thomas Cantens & Robert Ireland & Gaël Raballand, 2013. "Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries," World Bank Publications - Books, The World Bank Group, number 11967.
    22. David Hummels & Volodymyr Lugovskyy, 2006. "Are Matched Partner Trade Statistics a Usable Measure of Transportation Costs?," Review of International Economics, Wiley Blackwell, vol. 14(1), pages 69-86, February.
    23. Yeats, Alexander J., 1995. "Are partner-country statistics useful for estimating"missing"trade data?," Policy Research Working Paper Series 1501, The World Bank.
    24. repec:idq:ictduk:12783 is not listed on IDEAS
    25. Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi, 2012. "Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy," Journal of International Economics, Elsevier, vol. 86(1), pages 141-157.
    26. Joao Ernesto Van Dunem & Channing Arndt, 2009. "Estimating Border Tax Evasion in Mozambique," Journal of Development Studies, Taylor & Francis Journals, vol. 45(6), pages 1010-1025.
    27. Anne-Marie Geourjon & Bertrand Laporte, 2012. "La gestion du risque en douane : premières leçons tirées de l'expérience de quelques pays d'Afrique de l'Ouest," Post-Print halshs-00908168, HAL.
    28. Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer, 2016. "Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 741-761, August.
    29. Baier, Scott L. & Bergstrand, Jeffrey H., 2001. "The growth of world trade: tariffs, transport costs, and income similarity," Journal of International Economics, Elsevier, vol. 53(1), pages 1-27, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers 201723, CERDI.
    2. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
    3. Fawzi Banao & Bertrand Laporte, 2022. "Terrorism, Customs and fraudulent Gold exports in Africa," Working Papers hal-03889094, HAL.
    4. Céline Carrère & Christopher Grigoriou, 2014. "Can Mirror Data Help To Capture Informal International Trade?," UNCTAD Blue Series Papers 65, United Nations Conference on Trade and Development.
    5. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," CERDI Working papers halshs-01179445, HAL.
    6. Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer, 2016. "Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 741-761, August.
    7. Lin, Chin-Ho, 2018. "Tariff evasion in machinery production networks: Evidence from East Asia," Economic Modelling, Elsevier, vol. 70(C), pages 115-126.
    8. repec:idq:ictduk:16548 is not listed on IDEAS
    9. Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, vol. 31(1), pages 94-122.
    10. Lorenzo Rotunno & Pierre-Louis Vézina, 2012. "Chinese Networks and Tariff Evasion," The World Economy, Wiley Blackwell, vol. 35(12), pages 1772-1794, December.
    11. Mohammad Farhad & Michael Jetter & Abu Siddique & Andrew Williams, 2018. "Misreported Trade," CESifo Working Paper Series 7150, CESifo.
    12. Tasew Tadesse, 2023. "Explaining Customs Tax Evasion in Ethiopia: The Effect of Trade Tax, Law Enforcement, and Product Characteristics," Global Journal of Emerging Market Economies, Emerging Markets Forum, vol. 15(3), pages 330-353, September.
    13. Dujava, Daniel & Siranova, Maria, 2022. "Is it me or you? A deeper insight into profile of misreporting economies," The Quarterly Review of Economics and Finance, Elsevier, vol. 83(C), pages 10-25.
    14. Christian Volpe Martincus, 2016. "Out of the Border Labyrinth: An Assessment of Trade Facilitation Initiatives in Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 96856, February.
    15. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 153-173, February.
    16. Bob Rijkers & Leila Baghdadi & Gael Raballand, 2017. "Political Connections and Tariff Evasion Evidence from Tunisia," The World Bank Economic Review, World Bank, vol. 31(2), pages 459-482.
    17. Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
    18. Beverelli, Cosimo & Ticku, Rohit, 2022. "Reducing tariff evasion: The role of trade facilitation," Journal of Comparative Economics, Elsevier, vol. 50(2), pages 534-554.
    19. Cyril Chalendard & Gaël Raballand & Antsa Rakotoarisoa, 2019. "The use of detailed statistical data in customs reforms: The case of Madagascar," Development Policy Review, Overseas Development Institute, vol. 37(4), pages 546-563, July.
    20. Nitsch, Volker, 2011. "Trade Mispricing and Illicit Flows," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 54540, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    21. Bergstrand, Jeffrey H. & Egger, Peter & Larch, Mario, 2013. "Gravity Redux: Estimation of gravity-equation coefficients, elasticities of substitution, and general equilibrium comparative statics under asymmetric bilateral trade costs," Journal of International Economics, Elsevier, vol. 89(1), pages 110-121.

    More about this item

    Keywords

    douanes; administration douanière; évasion fiscale; fraude; analyse miroir;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fdi:wpaper:3344. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vincent Mazenod (email available below). General contact details of provider: https://edirc.repec.org/data/ferdifr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.