Quel est le rôle modérateur de la corruption dans la relation entre digitalisation et évasion fiscale
DOI :
https://doi.org/10.59051/joaf.v16i3.984Mots-clés :
Evasion fiscale, Digitalisation, Corruption, Effet modérateurRésumé
Objective : Cette étude vise à examiner la relation entre la digitalisation et l’évasion fiscale, tout en analysant le rôle modérateur de la corruption dans cette relation.
Méthodologie : L’étude s’appuie sur un échantillon de 115 pays. Les données relatives aux indicateurs de numérisation, à la corruption et à l’évasion fiscale proviennent de la Banque mondiale et du Fond Monétaire International (FMI). Enfin, les autres variables sont extraites de la Banque mondiale, de la Fondation Héritage et des Perspectives mondiales de l’urbanisation.
Résultats : Les résultats montrent une relation négative et significative entre le score global de digitalisation (ainsi que les sous-scores liés à l’adoption de la digitalisation par les entreprises, les individus et les gouvernements) et l’évasion fiscale, ce qui confirme son rôle d’outil efficace pour réduire la fraude. Cependant, cet effet est affaibli dans les pays où la corruption est élevée, ce qui indique que la corruption limite l’efficacité des technologies numériques dans la lutte contre l’évasion fiscale.
Originalité: Cette étude se distingue par son approche globale, qui analyse simultanément les trois dimensions de la digitalisation - économique, sociale et administrative - et en intégrant la corruption comme variable modératrice. Elle apporte ainsi une contribution originale à la littérature portant sur les déterminants institutionnels de l’évasion fiscale. Sur le plan pratique, les résultats fournissent des implications pertinentes pour les décideurs publics, en démontrant que l’efficacité des politiques de digitalisation fiscale repose largement sur la réduction des niveaux de corruption. Cette condition apparaît essentielle pour maximiser l’impact des outils numériques dans la prévention des comportements frauduleux et pour améliorer durablement la mobilisation des ressources fiscales au sein des économies nationales.
Mots-clés: Evasion fiscale; digitalisation; corruption; effet modérateur.
Code de classification JEL: G28; G38; H26
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