The determinants of tax risk: an exploratory study in the Cameroonian context

Abstract

The main purpose of this study is to identify the determinants of Tax Risk (R.F) perceived by the agents of the General Tax Directorate (DGI) sensitive of leading to an adjustment during a tax control mission. In order to attain this objective, the present study based itself on the literature and the General Tax Code to conceptualize the R.F in three dimensions. In terms of data, they were collected by a questionnaire to 58 DGI officers. Following Analysis by the method of Sorting flat and Main Component with Varimax rotation, the results highlight 8 determinants. This study also reveals that the risk of adjustment in the Cameroonian context is not necessarily as a result of non-compliance with tax rules, but the fact of a quota (financial threshold) often imposed on agents. However, some data come from officers from divisional centers and may be less relevant to those which operate in the Management of Large Companies. Beyond these limits, the main originality of this study lies in the fact that a summary of the determinants taking into account the specificities of Cameroonian tax practice has been offered for the benefit of company managers.

JEL Classification : M14; M41; M48

Paper type : Empirical research