Contribution fiscale des entreprises au Mali : étude sur données individuelles

This paper analyzes the tax burden borne by a large number of Malian
companies (3,474) representing the totality of the formal sector of this
country. By exploiting individual firm data collected from financial statements
and balance sheets, we highlight the determinants of effective tax rates, such
as firms’ size, industry, location, and other corporate attributes. We show that
larger firms do benefit from lower effective tax rates, and this result is robust
to various proxies of size and is even reinforced for profit-making firms.