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Difference between revisions of "L'argent du carburant (Sub-Saharan Africa)"
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L'argent du carburant (Sub-Saharan Africa) (view source)
Revision as of 20:50, 20 May 2016
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'''''Original Text: Prof. Thomas Cantens''''' | '''''Original Text: Prof. Thomas Cantens''''' | ||
In some African Customs administrations, ''l'argent du carburant'' or ''le prix du carburant'' (literally meaning ‘fuel money’) is a metaphor designating a small sum of money given to officials. The term most likely originates from the pre-paid fuel coupons given to civil servants to cover their transportation costs on official business. ''L'argent du carburant'' usually takes the form of something that is represented as personal, immediately and individually consumable. Sub-Saharan Tax and Customs administrations deal with the very raw material of corruption – money – which distinguishes them from spending administrations. Moreover, they are a powerful State apparatus: according to the 2011-2012 Annual Report of the World Customs Organisation, out of 26 African countries that have disclosed their figures, the Customs service collects between 15 per cent and 96 per cent of total tax revenues, with an average of 45 per cent. In comparison, the customs services of OECD countries collect between 0.6 per cent and 52 per cent of tax revenues, with an average of 21 per cent. | In some African Customs administrations, ''l'argent du carburant'' or ''le prix du carburant'' (literally meaning ‘fuel money’) is a metaphor designating a small sum of money given to officials. The term most likely originates from the pre-paid fuel coupons given to civil servants to cover their transportation costs on official business. ''L'argent du carburant'' usually takes the form of something that is represented as personal, immediately and individually consumable. Sub-Saharan Tax and Customs administrations deal with the very raw material of corruption – money – which distinguishes them from spending administrations. Moreover, they are a powerful State apparatus: according to the 2011-2012 Annual Report of the World Customs Organisation, out of 26 African countries that have disclosed their figures, the Customs service collects between 15 per cent and 96 per cent of total tax revenues, with an average of 45 per cent<ref>IEG (Independent Evaluation Group). 2011. World Bank Country-Level Engagement on Governance and Anticorruption: An Evaluation of the 2007 Strategy and Implementation Plan. IEG, The World Bank Group | ||
</ref>. In comparison, the customs services of OECD countries collect between 0.6 per cent and 52 per cent of tax revenues, with an average of 21 per cent. | |||
Instances of ''l'argent du carburant'' may be overtly corrupt in nature: for instance, when a customs official is inspected by colleagues from the internal audit service, the latter may demand the ‘money for the fuel’ (that he has consumed to come to the audited staff) to draw up a favourable report. But more often the term refers to cases in which there is no real material exchange or extortion. Rather, ''l'argent du carburant'' serves more as a goodwill gesture to facilitate smooth long-term working relations between the parties. In a customs office, forwarding agents who present declarations regularly give ''l'argent du carburant'' after the declaration has been processed by the customs officer, without a fraud having been concealed or the processing sped up. Declarations are allotted to inspectors automatically and at random, so this gift remains ‘personal’. The sums are relatively small compared to the amounts of duties and taxes paid, and are recorded as ‘miscellaneous expenditure’ on invoices the forwarding agents submit to their clients. When asked how much they give, some forwarding agents refer to a very elaborate scale according to the nature of the goods passing through customs – a sign of the institutionalisation of this type of payment. | Instances of ''l'argent du carburant'' may be overtly corrupt in nature: for instance, when a customs official is inspected by colleagues from the internal audit service, the latter may demand the ‘money for the fuel’ (that he has consumed to come to the audited staff) to draw up a favourable report. But more often the term refers to cases in which there is no real material exchange or extortion. Rather, ''l'argent du carburant'' serves more as a goodwill gesture to facilitate smooth long-term working relations between the parties. In a customs office, forwarding agents who present declarations regularly give ''l'argent du carburant'' after the declaration has been processed by the customs officer, without a fraud having been concealed or the processing sped up. Declarations are allotted to inspectors automatically and at random, so this gift remains ‘personal’. The sums are relatively small compared to the amounts of duties and taxes paid, and are recorded as ‘miscellaneous expenditure’ on invoices the forwarding agents submit to their clients. When asked how much they give, some forwarding agents refer to a very elaborate scale according to the nature of the goods passing through customs – a sign of the institutionalisation of this type of payment. | ||