Onipe Adabenege Yahaya

Mais le contribuable qui évité les impôts ou bien Frauder, gagne des bénéfices supplémentaires DEHORS champ de l'impôt, Alor ces recettes illégales peut considérer comme des capitaux activé au sien de l'économie informelle.

Le contribuable fraudeur ne peut pas utiliser ces fonds illégales à l'économie formelle pour évité les risques de détection.

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But the taxpayer who avoids taxes or defrauds, earns additional benefits OUTSIDE the tax field, so these illegal revenues can be considered as capitals activated within the informal economy.

The defrauding taxpayer cannot use these illegal funds in the formal economy to avoid the risk of detection.

As long as the tax evasion is not detected, the evaded funds can usually be used in the form of cash payments in both the official and unofficial economy. The use of central bank money (i.e. not via bank giro money payments) is anonymous and leaves no "footprints" on the bank accounts, which would make it easier for the tax authorities to track the evaded amounts of money. In part, therefore, tax evasion, like transfer fraud, encourages the development of shadow economy activities. For details see:

https://www.researchgate.net/publication/227351799_Shadow_Economy_Tax_Evasion_and_Transfer_Fraud_-_Definition_Measurement_and_Data_Problems

Both of the practices are illegal and subjective to lawsuits, on one perspective it can be considered as a means for financing informal sector, but on the other side can’t be explained as a good practise. That’s why there is a great need for the Government to formalise or to educate citizens on importances of formalising Informal sector.