THE THEORY OF TRANSACTION COSTS APPLIED TO THE CUSTOMS RISK ANALYSIS APPROACH : PERFORMANCE LESSONS : CASE OF MOROCCO CUSTOMS.

The objective of this article is to examine the risk analysis approach on the basis of the theory of transaction costs in order to draw conclusions relating to its limits and its performance. To achieve this objective, the methodology consists of bringing together the theory and this approach to dismantle their different points of convergence, identify the shortcomings and propose solutions to make this approach more efficient. Despite the positive effects of this approach, it is concluded that, this approach suffers from several shortcomings : information asymmetry field acting on the completeness of the transactions and existence of situations of risk of opportunism. Also, there is a high probability for Customs to bear high costs that reduce its performance. In order to complete this analysis, this article will be structured in three parts. The first and the second part will be devoted to the presentation of the main foundations of the theory of transaction costs and the customs risk analysis approach. A third part is to analyze the connection between this theory and the risk analysis approach practiced by my customs and highlight the performance points deduced from this analysis.

Boutabratine, Omar

Revue Française d'Economie et de Gestion (2023)

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