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Corporate taxation in Senegal: Reform and tax avoidance

Author

Listed:
  • Luisito Bertinelli

    (DEM, Université du Luxembourg, LU)

  • Arnaud Bourgain

    (DEM, Université du Luxembourg, LU)

  • Seydi Ababacar Dieng

    (University Cheikh Anta Diop, Dakar, SN)

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.

Suggested Citation

  • Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024. "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series 24-10, Department of Economics at the University of Luxembourg.
    • Handle: RePEc:luc:wpaper:24-10
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    File URL: https://hdl.handle.net/10993/63078
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    More about this item

    Keywords

    Effective Tax Rate; Tax avoidance; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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