Publisher's Synopsis
The study carried out at the General Directorate of Customs was made possible thanks to the contributions of several people whom we would like to thank. We were able to benefit from fruitful exchanges and diverse advice which enabled us to make daily progress in our research and to constantly perfect this work. Our combined efforts have led to the implementation of "Statistique Miroir" in the monitoring and analysis of business operations. The present study is inspired by the experimentation of this method set up to combat customs fraud. The aim of this work is to evaluate the effects of false declarations on customs revenues. Our first hypothesis is that false declarations have a significant impact on customs revenues. The second hypothesis assumes that the "Mirror Statistics" recommended by the CGR are effective in the fight against fraud.
