Fiscalité et secteur informel au Sénégal

This paper deals with informal firms’ behavior regarding tax registration and compliance. Data from the Investment Climate Assessment (ICA) survey in Senegal, conducted by the World Bank in 2004, were used within a microeconometric framework. Results reveal that taxes owed by unregistered firms are relatively low, roughly amounting to 3% of their returns. The study also shows that visibility indicators, information, as well as tax control and firms’ assessment of the Government’s fiscal policy are likely to increase the probability of tax registration. However such variables as education, age, the tax rate, size and the turnover indicate a behavior close to anticipation and profit maximization.