The objective of this paper is to econometrically estimate the determinants of business informality in Cameroon. The data are from the second Survey on Employment and the Informal Sector (EESI 2) carried out in 2010 on 3560 Cameroonian micro and small enterprises. From six probit models, we find that gender, age and educational level of the entrepreneur, size and level of capital of the company, access to infrastructure, the fact that the activity is in contact with the administrative bodies and administrative red tape have an influence on the formalisation of small production units in Cameroon. Whether we take into account only the sub-sample of companies that are willing to pay or already pay taxes or the sub-sample of those which are registered or willing to be registered, we show that only the educational level of the entrepreneur, the level of capital of the company, access to infrastructure and administrative red tape have a significant effect on the formalisation of businesses. These results allow us to address the most interesting economic policy issues such as the reasons for non-registration of companies apart from tax evasion.

本文的目的是通过计量经济学估计喀麦隆商业非正规性的决定因素。数据来自 2010 年对 3560 家喀麦隆微型和小型企业进行的第二次就业和非正规部门调查 (EESI 2)。从六个概率模型中，我们发现企业家的性别、年龄和教育水平、公司的资本规模和水平、基础设施的获取、活动与行政机构接触的事实和行政繁文缛节都有影响关于喀麦隆小型生产单位的正规化。无论我们只考虑愿意纳税或已经纳税的公司的子样本，还是已注册或愿意注册的公司的子样本，我们都表明只有企业家的教育水平，公司的资本水平、基础设施的使用和行政繁文缛节对企业的正规化有重大影响。这些结果使我们能够解决最有趣的经济政策问题，例如除逃税之外的公司未注册的原因。