Éthique et évasion fiscale au Bénin
Keywords:
ethics, optimal tax, tax evasion, BeninAbstract
Tax are generally complex and sometimes unfair. In response to these distortions induced by taxes, taxpayers develop behaviors to reduce their tax. This leads into tax avoidance and even tax evasion. These avoidance strategies amplify the distortion effects of taxation. The objective of the paper is to show that ethics, a set of rules of conduct, could help reducing tax evasion permanently. If tax evasion is not limited, it threatens any collective action of contribution to tax revenue, knowing that the participants do not wish to pay for other.
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