Going beyond analysis of internal data to support customs modernization: A case study in Gabon - HAL Accéder directement au contenu
Pré-publication, Document de travail Année : 2018

Going beyond analysis of internal data to support customs modernization: A case study in Gabon

Résumé

Customs administrations in developing countries increasingly use risk-based techniques relying on data mining and statistical scoring. By demonstrating the value of using data analysis techniques to orient frontline controls so as to facilitate legal trade and combat fraud more effectively, these projects have helped promote a cultural change in these organizations. However, these risk management techniques may prove to be ineffective in assessing fraud risks based only on frauds detected by customs inspectors. In a context of moral hazard and low-performing customs administration, one way to address this weakness is to expand the approach by relying on other sources of information such as discrepancies in bilateral trade statistics. Several studies use these statistical discrepancies (mirror data) to identify fraudulent declarations and estimate their effects. By comparing Gabon's import customs data with discrepancies in its bilateral trade data, this paper stresses the usefulness of simultaneously analyzing customs fraud records and mirror trade statistics data. Such an analysis helps quantifying undetected fraud and therefore constitutes a valuable tool to target ex post audits. Then, based on the combination of these databases, the paper defines indicators to monitor the performance of customs controls.
Fichier principal
Vignette du fichier
VERSION DE TRAVAIL Cariolle, Laporte et al. anglaise 22.pdf ( 2.1 Mo ) Télécharger
Origine : Fichiers produits par l'(les) auteur(s)
Loading...

Dates et versions

halshs-01677266, version 1 (08-01-2018)

Identifiants

  • HAL Id : halshs-01677266 , version 1

Citer

Joel Cariolle, Cyril Chalendard, Anne-Marie Geourjon, Bertrand Laporte. Going beyond analysis of internal data to support customs modernization: A case study in Gabon. 2018. ⟨halshs-01677266⟩
151 Consultations
1203 Téléchargements
Dernière date de mise à jour le 26/05/2024
comment ces indicateurs sont-ils produits

Partager

Gmail Facebook Twitter LinkedIn Plus