Situation of Businesses Following Tax Audits in Cap-Haïtien, 2017 to 2020

The thesis determines the nature of the link between tax audits and the situation of businesses in Cap-Haïtien from 2017 to 2020. It uses a mixed approach with a quantitative emphasis, with a questionnaire for tax inspectors and another questionnaire and an evaluation grid for taxpayers, applied to a sample of 60 businesses that were reassessed upward and 10 inspectors.

The results show that every reassessed business was cited for several irregularities and that the businesses apply the inspectors' recommendations gradually. The correlation between inspectors' recommendations and the level of their application is close to 1. Other factors linked to the problem are the tax management strategy adopted, missing or non-compliant invoices, failures of the audit, missing supporting documents and understated taxes.