Comparative case study analyzes trade misinvoicing drivers in emerging economies, highlighting implications for regulatory practices.
Capital flight via trade misinvoicing is very high in emerging Asian economies. This thesis aims to analyze whether money politics is a driver for trade misinvoicing in the region. The methodology is a comparative case study between Philippines and India. Philippines has a higher role of money politics and crony capitalism than India. It also has higher trade misinvoicing as a percentage of its total trade. The interdependence between government and business creates a loose regulatory environment for few firms, allowing them to engage in illicit practices like trade misinvoicing for profit shifting.
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Muskan Garg (2022) studied this question.
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