Income tax evasions in West African countries

Tettey-kpe, Divine

Tettey-kpe, D. Income Tax Evasion in West African countries. Bachelor thesis BRNO: Mendel University, 2019. The study asses the amount of income tax evasion in West African countries as a result of underground economy. The data for the study was obtained from World Bank, Trading economics and KPMG (Klynveld Peat Marwick Goerdeler). The data is a panel data with 12 cross-sectional units and 8-times series period (2008-2015). The result of the study shows that, countries with high size of shadow economy experience a high level of tax evasion and also, countries with lower size of shadow economy encounter low level of tax evasion. It was also discovered from the study that, countries with high tax rate are likely to have the highest level of tax evasion; and on other hand, countries with low tax rate experience low tax evasion. In addition, the study thoroughly discussed the various means through which, taxes are evaded within the selected West African countries; as well as the factors that make West Africa vulnerable to tax crimes. The remedy to curb tax evasion and also make it less vulnerable to tax crimes was discussed

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