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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
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    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

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