Home / Repository / PRWP / RR_SEN_2025_468
PRWP

Reproducibility package for Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal

2026
Get Reproducibility Package
Reference ID
RR_SEN_2025_468
Author(s)
Anne Brockmeyer, Pierre Bachas, Alipio Ferreira, Bassirou Sarr
Collections
World Bank Policy Research Working Papers
Metadata
JSON
Created on
Jan 08, 2026
Last modified
Jan 30, 2026
  • Overview
  • Reproducibility Package
  • Description
  • Scope and coverage
  • Disclaimer
  • Access and rights
  • Contacts
  • Information on metadata

    • Overview

    Abstract

    Can algorithms enhance bureaucrats’ work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized micro-data, this study conducted an at-scale field experiment whereby half of Senegal’s annual audit program was selected by tax inspectors and the other half by a transparent risk-scoring algorithm. The algorithm-selected audits were 17 percentage points less likely to be conducted, detected 47% less evasion, were less cost-effective, and did not reduce corruption. Moreover, even a machine-learning algorithm would only have moderately raised detected evasion. These results are consistent with bureaucrats’ expertise, the task complexity, and inherent data limitations.

    Reproducibility Package

    Scripts
    Get Reproducibility Package
    File name
    RR_SEN_2025_468
    Zip package
    RR_SEN_2025_468.zip
    Title
    Reproducibility package for Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal
    Date
    2026-01
    Dependencies
    R dependencies are listed in the file renv.lock. Stata dependencies are listed in the ado folder.
    Instructions
    See README in reproducibility package.
    Notes
    Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.
    Source code repository
    Repository name URI
    Reproducible Research Repository (World Bank) https://reproducibility.worldbank.org
    Software
    Name
    R
    Version
    4.4.1
    Name
    Stata
    Version
    18

    Reproducibility

    Technology environment

    Paper exhibits were reproduced on a computer with the following specifications:
    • OS: Windows 11 Enterprise
    • Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz
    • Memory available: 15.7 GB
    Technology requirements

    Runtime: ~5 hours.
    Reproduction instructions

    To reproduce the findings in this paper, users should follow the steps below.

    1. Acquire the restricted data and place it in the appropriate folders. More information is provided in the data entry section. In addition, the package includes a file describing the expected folder structure for the restricted data, for users who are able to obtain access (READ ME scripts and datasets).

    2. Run the code in the intended order after updating the global main path in each script. The scripts should be executed as follows:

      1. Master Tax do.
      2. MASTER Prepare Analysis do.
      3. MASTER Analysis do.
      4. Construct_Data_RF_For_All_Logs do.
      5. 00_Main R.
      6. Senegal_Lit_Graphdo.

    Running these scripts will generate all figures and tables presented in the final paper.
    Because most of the data is restricted and users may not be able to run the full workflow, the results verified by the replicators are included in the Outputs folder. This allows users to verify that the results correspond to the findings reported in the paper.

    Data

    Datasets
    Name
    Firm Census Registry Senegal (2016)
    Note
    Files location: Senegal tax audits\Analysis all data\wastedata (Liste des immatriculations ANSD.xlsx). Data was provided directly to the authors by the Agence Nationale de la Statistique et de la Démographie (ANSD), République du Sénégal, in 2018. The Senegal 2016 firm census data can be obtained through an access request directed to ANSD.
    Access policy
    Data is publicly available but does not allow redistribution, and is not included in the reproducibility package
    License
    Custom License
    License URL
    https://anads.ansd.sn/index.php/catalog/148/study-description#study_desc1684335103457
    Data URL
    https://anads.ansd.sn/index.php/catalog/148/study-description#study_desc1684335103457
    Citation
    Agence Nationale de la Statistique et de la Démographie (ANSD), République du Sénégal. Firm Census Registry Senegal (2016) [dataset]. https://anads.ansd.sn/index.php/catalog/148/study-description#study_desc1684335103457. Access date: 2018
    Name
    Tax records from Senegal's Tax Administration (2018-2019)
    Note
    Files location: Senegal tax audits\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Donnees SIGTAS. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2020 under a strict confidentiality agreement. Files include: Dec_CGU_2018_2019.xlsx; Dec_IS_2018_2019.xlsx; Dec_RAS_IRPP_2018_2019.xlsx; Dec_RAS_TIERS_2018_2019.xlsx; Dec_TAF_2018_2019.xlsx; Dec_TVA_2018.xlsx; Dec_TVA_2019.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Tax records from Senegal's Tax Administration (2018-2019) [dataset]. Access date: 2020
    Name
    Tax records from Senegal's Tax Administration (2016-2020)
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: Cotisations_IS_2016.xls; Cotisations_IS_2017.xls; Cotisations_IS_2018.xls; Cotisations_IS_2019.xls; Cotisations_IS_2020.xls; Cotisations_RAS_REDEVANCES_TIERS_2016_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2017_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2018_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2019_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_01.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_02.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_03.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_04.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_05.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_06.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_07.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_08.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_09.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_10.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_11.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_12.xls. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Tax records from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021
    Name
    Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2014-2018)
    Note
    Files location: Senegal tax audits\Programme_2019\raw_data (Mandats_2014.csv; Mandats_2015.csv; Mandats_2016.csv; Mandats_2017.csv) and Senegal tax audits\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Donnees de la banque de donnees fiscales_Old (Détail_des_mandats_2018.xls). Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in July 2019 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2014-2018) [dataset]. Access date: July 2019
    Name
    Customs Records on Firm Trade from Senegal's Tax Administration (2014-2018)
    Note
    Files location: Senegal tax audits\Programme_2019\raw_data. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in July 2019 under a strict confidentiality agreement. Files include: Exportations_2014.csv; Exportations_2015.csv; Exportations_2016.csv; Exportations_2017.csv; Exportations_2018.csv; Exportations_2018.txt; Importations_2014.csv; Importations_2015.csv; Importations_2016.csv; Importations_2017.csv; Importations_2018.csv. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Customs Records on Firm Trade from Senegal's Tax Administration (2014-2018) [dataset]. Access date: July 2019
    Name
    Customs Records on Firm Trade from Senegal's Tax Administration (2018-2019)
    Note
    Files location: Senegal tax audits\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Donnees de la banque de donnees fiscales new. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2020 under a strict confidentiality agreement. Files include: Detail_exportations_douanieres_2018.xlsx; Detail_exportations_douanieres_2019.xlsx; Detail_importations_douanieres_2018.xlsx; Detail_importations_douanieres_2019.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Customs Records on Firm Trade from Senegal's Tax Administration (2018-2019) [dataset]. Access date: 2020
    Name
    Customs Records on Firm Trade from Senegal's Tax Administration (2016-2020)
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: T_Importations_DGD_2016.xlsx; T_Importations_DGD_2017.xlsx; T_Importations_DGD_2018.xlsx; T_Importations_DGD_2019.xlsx; T_Importations_DGD_2020.xlsx; T_Exportations_DGD_2016.xlsx; T_Exportations_DGD_2017.xlsx; T_Exportations_DGD_2018.xlsx; T_Exportations_DGD_2019.xlsx; T_Exportations_DGD_2020.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Customs Records on Firm Trade from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021
    Name
    Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2016-2020)
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: T_Mandats_DGB_2016.xlsx; T_Mandats_DGB_2017.xlsx; T_Mandats_DGB_2018.xlsx; T_Mandats_DGB_2019.xlsx; T_Mandats_DGB_2020.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021
    Name
    Third Party Reports on Revenues and Sales
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021\Annexe_TVA_AchatsLocaux\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Donnees de la banque de donnees fiscales new. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2020 under a strict confidentiality agreement. Files include: Total_chiffre_d'affaires_estimé_des_clients.xls; Total_chiffre_d'affaires_estimé_des_fournisseurs.xls. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Third Party Reports on Revenues and Sales [dataset]. Access date: 2020
    Name
    Value Added Tax Annexes (2016-2021)
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021\Annexe_TVA_AchatsLocaux. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: ACHATS_LOCAUX_p1_28042021.xlsx; ACHATS_LOCAUX_p2_28042021.xlsx; ACHATS_LOCAUX_p3_28042021.xlsx; ACHATS_LOCAUX_p4_28042021.xlsx; ACHATS_LOCAUX_p5_28042021.xlsx; ACHATS_LOCAUX_p6_28042021.xlsx; Annexe_dec_ACHATS-LOCAUX_P1-2_08022021.xlsx; Annexe_dec_ACHATS-LOCAUX_P2-2_08022021.xlsx; EXO_p1_28042021.xlsx; EXO_p2_28042021.xlsx; EXPORTATIONS_28042021.xlsx; IMPORTATIONS_28042021.xlsx; PRECOMPTE_28042021.xlsx; SUSPENSION_28042021.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Value Added Tax Annexes (2016-2021) [dataset]. Access date: 2021
    Name
    List of Taxpayers 2020 Dataset
    Note
    Files location: Senegal tax audits\Programme_2021\data_raw\Extractions 2021\Annexe_TVA_AchatsLocaux\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Donnees SIGTAS (Liste actualisées des contribuables pour l'année 2020 avec le secteur activité.xlsx). Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2020 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. List of Taxpayers 2020 Dataset [dataset]. Access date: 2020
    Name
    Taxpayer General Information 2020
    Note
    Files location: Senegal tax audits\Programme_2020\data_raw\dossier_DRSCF_13122019\Requetes_18112019\Repertoire des centres. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2020 under a strict confidentiality agreement. Files include: Repertoire DGE à jour.xlsx; Répertoire du CME 1.xlsx; Répertoire du CME 2.xlsx; REPERTOIRE DU CPR.xlsx; DP_ REPERTOIRE CONSOLIDE.xlsx; Fatck_REPERTOIRE GENERAL.xlsx; Liste_des_contribuables_RUF_actualisée_2020.xls; Kolda_CONTRIBUABLES KOLDA VELINGARA.xls; Louga_fichier des contribuables.xlsx; Pikine Guédiawaye_REPERTOIRE.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Taxpayer General Information 2020 [dataset]. Access date: 2020
    Name
    Taxpayer General Information - Historic Data
    Note
    Files location: Senegal tax audits\Programme_2019\repertoires. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2019 under a strict confidentiality agreement. Files include: CSF DE DAKAR PLATEAU REPERTOIRE CONSOLIDEclean.xlsx; CSFGRAND DAKAR DOSSIER POUR LE CONTROLE.xlsx; REPERTOIRE NGOR ALMADIES.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Taxpayer General Information - Historic Data [dataset]. Access date: 2019
    Name
    Historic Audits Data (2018-2021)
    Note
    Files location: Senegal tax audits\Programme_2019\program_2018_to_control_for; Senegal tax audits\Programme_2019\spreadsheets VG; Senegal tax audits\Programme_2019\spreadsheets CP; Senegal tax audits\Programme_2020\data_proc; Senegal tax audits\Programme_2021\selection files\DGID. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, during 2019-2021 under a strict confidentiality agreement. Files include: selection_VG_pour_mathiam_sans_details_ 3 Jul 2018.xlsx; Programme_CSP.xlsx; Liste VG pour Mathiam approved – DME.xlsx; Liste VG pour Mathiam approved – DSF.xlsx; Liste VG pour Mathiam approved – DGE.xlsx; Liste CP pour Mathiam approved – DME.xlsx; Liste CP pour Mathiam approved – DSF.xlsx; Liste CP pour Mathiam approved – DGE.xlsx; Liste VG 2020 approuvés.xlsx; Liste Programme CSP 2020.xlsx; Programme DSF cleaned by Alipio.xlsx; PROGRAMME DME CFE.xlsx; PROGRAMME DGE APPROUVE 2021.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Historic Audits Data (2018-2021) [dataset]. Access date: 2019-2021
    Name
    Audit Selection Process Data for Audit Programs (2018-2020)
    Note
    Files location: Senegal tax audits\Analyse des resultats du Programme_2018\Proc_data; Senegal tax audits\Programme_2019\proc; Senegal tax audits\Programme_2020\data_proc; Senegal tax audits\Programme_2019\waste. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: selection_final_VG_ninea_ 26 Mar 2018.dta; selection_safeties_VG_ninea.dta; Selected_CP_Final_ 26 Mar 2018.dta; VG_Selection_DGE_Final.dta; VG_Selection_DME_Final.dta; VG_Selection_DSF_Final.dta; CP_Selection_DME_Final.dta; CP_Selection_DSF_Final.dta; selectionCSP.dta; riskscore.dta; Liste VG 2020 approuvés.xlsx; selectionVG_secondround.dta; RetrievedNineaAuditsfinal.dta. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Audit Selection Process Data for Audit Programs (2018-2020) [dataset]. Access date: 2021
    Name
    Audit Records Data (2018-2020)
    Note
    Files location: Infractions-saisie\CME; Infractions-saisie\CPR; Infractions-saisie\D-P; Infractions-saisie\DGE; Infractions-saisie\GD; Infractions-saisie\NG-A; Infractions-saisie\PK-G. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. Files include: 11022020_CME2_MSB.xlsx; 20102020_CME1_MSB.xlsx; BAMBA_13112020.xlsx; CN_13112020_CME1.xlsx; CN_22022021_CME2.xlsx; BD_19042021.xlsx; CN_19042021.xlsx; MSB_CPR.xlsx; BD_27072021.xlsx; CN_27072021.xlsx; MSB_27072021.xlsx; BD_DGE.xlsx; CN_DGE.xlsx; MSB_DGE.xlsx; BD_31-05-2022.xlsx; CBN_31-05-2022.xlsx; YS_31-05-2022.xlsx; BD_15-10-2021.xlsx; CN_15-10-2021.xlsx; MSB_15-10-2021.xlsx; BD_08-03-2022.xlsx; CBN_08-03-2022.xlsx; YS_08-03-2022.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Audit Records Data (2018-2020) [dataset]. Access date: 2021
    Name
    Audit Follow-up Data
    Note
    Files location: Senegal tax audits\Analyse des resultats du Programme_2018\Alipio (datasetprogramme2018.dta) and Senegal tax audits\Analyse des resultats du Programme_2019\Proc_data (programme2019resultats.dta). Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. These files contain audit follow-up information (audit outcomes) for the audit programs. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Audit Follow-up Data [dataset]. Access date: 2021
    Name
    Inspector Survey Data (sampling frame and instruments, 2017)
    Note
    Files location: Senegal tax audits\Inspector survey instruments and admin\Sampling frame (DAP PERSONNEL INSP ET CONTROLEURS AVEC DATE DERNIERE AFFECTATION.xlsx) and Senegal tax audits\Inspector survey data and analysis\data (Matricules.xlsx); base_finale2. Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2021 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Inspector Survey Data (sampling frame and instruments, 2017) [dataset]. Access date: 2021
    Name
    Taxpayer Survey Data (2020-2021)
    Note
    Files location: Senegal tax audits\Taxpayer Survey\Survey results (Enquête Fiscalité_WIDE.txt; Enquête Fiscalité Seconde vague_WIDE.csv.txt) and Senegal tax audits\Taxpayer Survey\Sample (Echantillon Enquête 2020 Deuxième Vague toutes entreprises.xlsx; Echantillon Enquête 2020 v2.xlsx). Data was generated by the researchers through a taxpayer survey conducted in two waves (October–December 2020 and March–May 2021). This dataset is restricted and not available for publication. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    World Bank. Taxpayer Survey Data (2020-2021) [dataset]. Access date: 2021
    Name
    Risk Scores for Audit Programs (2019-2020)
    Note
    Files location: Senegal tax audits\Programme_2019\proc (ALLDATASETS_riskscore.dta) and Senegal tax audits\Programme_2020\data_proc (riskscore.dta). Data was provided directly to the authors by the Direction Générale des Impôts et des Domaines (DGID), République du Sénégal, in 2019 and 2020. Risk scores were derived from the audit selection algorithm prepared jointly between the researchers and the DGID. This dataset is restricted and not included in the reproducibility package. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.
    Access policy
    Data is restricted and not included in the reproducibility package
    License
    Custom License
    Citation
    Direction Générale des Impôts et des Domaines (DGID), République du Sénégal. Risk Scores for Audit Programs (2019-2020) [dataset]. Access date: 2019-2020
    Name
    Public Finance Review Visualization Tool
    Note
    Files location: Senegal tax audits\Analysis all data\replication_package\Code Additional Figures (PFR Data Visualization Tool - Oct 30 2024 version). Accessed on October 30, 2024.
    Access policy
    Data is publicly available and included in the reproducibility package
    License
    Direct Download
    Data URL
    https://nipfp.org.in/documents/3338/12-_World_Bank_IND_PFR_Data_Visualization_Tool.pdf
    Citation
    World Bank. Public Finance Review Visualization Tool [dataset]. Access date: October 30, 2024. https://nipfp.org.in/documents/3338/12-_World_Bank_IND_PFR_Data_Visualization_Tool.pdf
    Name
    Google Maps Distance Data to Direction Générale des Impôts et des Domaines Offices
    Note
    Files location: Senegal tax audits\Analysis all data\replication_package\Working data (output_adressforgoogle.xlsx). Data was generated by the researchers in September 2023 by scraping distance information from Google Maps (reference date: Monday, September 6th 2023, at 3 pm). The data was extracted using the web scraping code in Python located at Senegal tax audits\Analysis all data\replication_package\Code Prepare Analysis Data\Search coordinates and distances of firms.ipynb. This dataset contains information on firm locations and is not included in the reproducibility package.
    Access policy
    Data is restricted and not included in the reproducibility package
    Citation
    Google Maps. Google Maps Distance Data to Direction Générale des Impôts et des Domaines Offices (reference date: September 6, 2023) [dataset]. Access date: September 2023.
    Data statement

    Almost all data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file.

    Description

    Output
    Type
    Working Paper
    Title
    Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal
    Description
    Policy Research Working Papers (PRWP) 11205
    URL
    http://documents.worldbank.org/curated/en/099318309052518864
    Authors
    Author Affiliation Email
    Anne Brockmeyer World Bank abrockmeyer@worldbank.org
    Pierre Bachas World Bank pbachas@worldbank.org
    Alipio Ferreira Southern Methodist University alipioferreira@smu.edu
    Bassirou Sarr Senegal Ministry of Finance basarr@minfinances.sn
    Date of production

    2026-01-07

    Scope and coverage

    Geographic locations
    Location Code
    Senegal SEN
    Keywords
    Audits Algorithms Discretion Risk-Score Tax Administration Tax Evasion
    Topics
    ID Topic Parent topic ID Vocabulary Vocabulary URI
    O17 Formal and Informal Sectors • Shadow Economy • Institutional Arrangements O1 Journal of Economic Literature (JEL)
    H83 Public Administration • Public Sector Accounting and Audits H8 Journal of Economic Literature (JEL)
    H26 Tax Evasion and Avoidance H2 Journal of Economic Literature (JEL)
    D73 Bureaucracy • Administrative Processes in Public Organizations • Corruption D7 Journal of Economic Literature (JEL)

    Disclaimer

    Disclaimer

    The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.

    Access and rights

    License
    Name URI
    Modified BSD3 https://opensource.org/license/bsd-3-clause/

    Contacts

    Contacts
    Name Affiliation Email
    Anne Brockmeyer World Bank abrockmeyer@worldbank.org
    Reproducibility WBG World Bank reproducibility@worldbank.org

    Information on metadata

    Producers
    Name Abbreviation Affiliation Role
    Reproducibility WBG DECDI World Bank - Development Impact Department Verification and preparation of metadata
    Date of Production

    2026-01-07
    Document version

    1
    Back to Catalog