TY - JOUR
T1 - THE DETERMINANTS OF CUSTOMS DUTIES EVASION IN EGYPT
AU - Barbary, Mahmoud Magdy
N1 - Publisher Copyright:
© 2025 Mahmoud Magdy Barbary, published by Sciendo.
PY - 2025/3/1
Y1 - 2025/3/1
N2 - Following the Arab Spring in 2011, Egypt implemented policies to restrict imports to control foreign currency spending, as foreign currency reserves dwindled. This decline was driven by reduced tourism revenues and remittances from Egyptians abroad. Among the measures Egypt adopted were floating the local currency, raising the customs exchange rate (used to calculate customs duties), and increasing tariff rates on numerous goods. These actions significantly raised the cost of imports, potentially incentivizing importers to evade customs duties. This study aims to explore the determinants of customs duties evasion in Egypt using a time series econometric model. Key variables analyzed include tariff rates, customs clearance efficiency, corruption, trade openness, and non-tariff barriers (NTBs). The analysis covers the period from 2001 to 2023. Regression analysis and econometric tests were conducted to validate the results.
AB - Following the Arab Spring in 2011, Egypt implemented policies to restrict imports to control foreign currency spending, as foreign currency reserves dwindled. This decline was driven by reduced tourism revenues and remittances from Egyptians abroad. Among the measures Egypt adopted were floating the local currency, raising the customs exchange rate (used to calculate customs duties), and increasing tariff rates on numerous goods. These actions significantly raised the cost of imports, potentially incentivizing importers to evade customs duties. This study aims to explore the determinants of customs duties evasion in Egypt using a time series econometric model. Key variables analyzed include tariff rates, customs clearance efficiency, corruption, trade openness, and non-tariff barriers (NTBs). The analysis covers the period from 2001 to 2023. Regression analysis and econometric tests were conducted to validate the results.
KW - Average tariff rate
KW - Customs duties evasion
KW - Imports
KW - Tax revenues
UR - https://www.scopus.com/pages/publications/86000435822
U2 - 10.2478/eoik-2025-0001
DO - 10.2478/eoik-2025-0001
M3 - Article
AN - SCOPUS:86000435822
SN - 2303-5005
VL - 13
SP - 93
EP - 109
JO - ECONOMICS - Innovative and Economics Research Journal
JF - ECONOMICS - Innovative and Economics Research Journal
IS - 1
ER -