Business Corruption

According to the World Bank & African Development Bank 2007 (in French), it is not uncommon for companies to bribe officials in order to avoid paying taxes; half of the surveyed business managers report to have made non-official payments when dealing with the tax authorities.

According to the World Economic Forum Global Competitiveness Report 2011-2012, nearly one out of five of the companies surveyed identify tax regulation as the most problematic factor for doing business in Benin.

Political Corruption

According to Global Integrity 2006, tax laws in Benin are not always enforced uniformly and without discrimination. Those with political influence often escape the right application of tax laws.

Frequency

The World Bank & IFC: Doing Business 2011:
- The number of annual payments a business has to make is 55, compared to a regional average of 37.3 and an OECD average of 14.2.

- The total time and tax rate associated with the payment of corporate taxes in Benin is 270 hours and 66% of profits respectively.

The World Bank & IFC: Enterprise Surveys 2009:
- 26.8% of the surveyed companies report that they expect to give gifts in meetings with tax inspectors.

Afrobarometer: Summary of Results Benin 2008:
- 26% of the respondents in this household survey considered some of the tax officers to be corrupt.

- 30% of the respondents considered most of the tax officers to be corrupt.

- 32% of the respondents considered all tax officers to be corrupt.