PhD defence: Melaine Yoffo

Taxing the informal sector in developing countries: what do we learn from micro-activities?

Jury

Jean-François BRUN, MCF HDR, Université Clermont-Auvergne
Ary Nasser TANIMOUNE, Professor, Université d’Ottawa
Fouzi MOURJI, Professor, Université Hassan II
Oliver MORRISSEY, Professor, Université de Nottingham
Pascale PHELINAS, Research Director, Institut de Recherche pour le Développement (IRD)
 

Abstract

This dissertation contributes to the literature on the taxation of micro-activities operating in the informal sector. The central objective of this research is to provide the tax authorities with a better understanding of micro-activities in order to facilitate the design of a tax system better adapted to them and the risks they involve. First, the research analyses the impact of policy strategies focused on these micro-activities - access to financial institutions and the introduction of greater accountability in their relations with the public administration - on their contribution to public revenues (Chapter 3). Thereafter, the research examines tax behavior within micro-activities and investigates the existence of mimicry effects in tax payment processes (Chapter 4). Finally, the analysis evaluates the impact of local taxes on micro-activities, taking into account gender specificity (chapter 5).
 

Keywords

Informal sector, tax compliance, tax mobilization, financial development, democratic accountability, stochastic frontier analysis, productivity, local taxation, gender, spatial dependence, propensity score

http://www.theses.fr/s181541