Seminário NOVAFRICA: Asymmetry in Civic Information: An Experiment on Tax Participation among Informal Firms in Togo

Na sexta-feira, 10 de dezembro, às 14:30, Moussa Blimpo do World Bank vai apresentará o seu trabalho sobre Assimetria na Informação Cívica: Uma Experiência em Participação Fiscal entre Empresas Informais no Togo.

Autor:
Moussa Blimpo, World Bank

Resumo:
In low-income countries, a substantial wedge exists between firms’ knowledge of their tax obligations and what is required by law, especially for microenterprises in the informal sector. We conducted a randomized controlled trial on informal firms in Lom´e, Togo, to test whether alleviating asymmetry in civic information improves tax participation. The intervention trained firms on the tax code and the purpose of taxation to capture the reciprocal nature of taxation central to modern states. We find that participation increased among higher revenue firms and dropped more among lower revenue firms, resulting in a net decrease in tax participation. Further evidence suggests that lower revenue firms expanded their economic activities and that the change in the composition of taxpayers likely led to an increase in total tax revenues, offsetting the decrease in participation. These findings indicate that aggressive tax collection practices toward microenterprises can be counterproductive when reinforcing civic information asymmetry.

Para saber mais informações sobre este seminário clique aqui.
Se quiser assistir via zoom inscreva-se aqui.