Abstract

This paper examines corporate income taxation in Senegal using firm-level data from the Agence Nationale de la Statistique et de la Démographie (ANSD), covering nearly the entire formal private sector over the period 2008–2019. This study uses firms’ effective tax rates (ETRs) to assess the actual corporate tax burden and identify the main determinants of tax avoidance. Particular attention is paid to the effects of the 2013 tax reform. Empirical results show that effective tax rates increased overall after the 2013 reform but declined for large firms. These findings are robust across alternative specifications and measures of effective taxation. The results support a review of tax incentives and exemptions, particularly those benefiting large and export-oriented firms.