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Taxation optimale et réformes fiscales dans les PED : une revue de littérature tropicalisée

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  • Jean-François Gautier

    (DIAL, Université Paris IX)

Abstract

Since the beginning of the 80’s, the developing countries have been forced to launch a fiscal reform. Most African countries are currently right in the middle of this reform process. This reform has two objectives : first, to increase fiscal pressure; second, to substitute domestic taxes to custom and excise duties. The reform of domestic taxes very quickly focussed on the implementation of VAT. When domestic taxes are increased, the distortive impact on market equilibria (=efficiency effect) as well as the redistributive impact (=equity effect) of the increase has to be taken into account. In order to do so, a theoretical framework is needed to help design fiscal policies based on optimality criteria : that is implementing taxes having a small distortive impact on market equilibria, while reducing social inequalities. The optimal tax theory provides us with a reference framework: it allows the definition of « optimal » tax rates, which lead to the maximisation of collective welfare for a given level of fiscal receipts. This paper tries to evaluate reforms applied in developing countries using criteria based on the optimal tax theory. It seems that it is mainly the efficiency criterion, rather than the equity one, which prevaled when these reforms were implemented. _________________________________ Les pays en développement sont acculés depuis le début des années 80 à une nécessaire réforme de leurs systèmes fiscaux. Ces réformes fiscales doivent atteindre deux objectifs : elles doivent permettre d’accroître la pression fiscale d’une part, et de substituer des impôts prélevés sur le marché domestique aux taxes sur le commerce extérieur (la transition fiscalo-douanière) d’autre part. On peut considérer que nous sommes actuellement au coeur de ce processus pour le plus grand nombre des Etats Africains. La réforme de la fiscalité intérieure s’est très vite focalisée sur le développement de la TVA. L’augmentation de la pression fiscale domestique ne peut pas être menée à bien sans se soucier des distorsions que la fiscalité produit sur les équilibres de marché (efficience), ni sur son impact redistributif (équité). Il est alors nécessaire de recourir à un outil théorique pour guider les réformes fiscales dans un sens optimal, i.e. dans un sens où les réformes provoqueront une distorsion faible (voire positive) sur les équilibres économiques, tout en réduisant les inégalités sociales. La théorie de la « fiscalité optimale » fournit le cadre de référence. Elle permet en effet de définir les taux de taxation « optimaux » qui permettent de maximiser le bienêtre collectif pour un niveau de recettes fiscales donné. Ce papier a pour objectif de mettre en regard la théorie de la fiscalité optimale et les réformes appliquées sur le terrain. Il semble que c’est principalement le critère d’efficience, plutôt que celui de l’équité qui a prévalu dans la mise en oeuvre des réformes.

Suggested Citation

  • Jean-François Gautier, 2001. "Taxation optimale et réformes fiscales dans les PED : une revue de littérature tropicalisée," Working Papers DT/2001/02, DIAL (Développement, Institutions et Mondialisation).
  • Handle: RePEc:dia:wpaper:dt200102
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    Cited by:

    1. Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2010. "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," Working Papers 201034, CERDI.
    2. Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
    3. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.
    4. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.

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