Misinvoicing in Benin's International Trade: An Analysis from Mirror Statistics
نویسندگان
چکیده
The aim of this work is twofold : to measure the level misinvoicing in Benin's trade with its main trading partners and determine causes. First, based on mirror statistics, we estimate gross discrepancies at about $3.065 billion average over period 2000-2017. Its very important development represents more than 350% increase 18 years. Fraud dominated by under-invoicing both imports exports. countries most prone fraud are mainly Asian (China, India, Malaysia), while misreported products those low proportions (fabrics, textiles second-hand goods, palm oil, vehicles motorcycles, cashew nuts, wood wooden goods). Second, econometric results obtained from Pannel Corrected Standards Errors (PCSE) methods showed that determinants customs tariffs, Benin/Nigeria tariff differential, share a product, indicator variables such as introduction PVI, perishability region origin, non-tariff measures enacted recent In light our results, Benin needs review policy toward effective management international flows. At same time, organizations WTO WCO must cooperate coordinate control fraud.
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ژورنال
عنوان ژورنال: Journal of economics, finance and management studies
سال: 2022
ISSN: ['2644-0490', '2644-0504']
DOI: https://doi.org/10.47191/jefms/v5-i11-18