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Afrique au Sud du Sahara : quelle stratégie de transition fiscale ?

  • Gérard Chambas

    (CERDI - Centre d'études et de recherches sur le developpement international - CNRS - Université d'Auvergne - Clermont-Ferrand I)

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    Les pays d'Afrique subsaharienne sont engagés dans des politiques de libéralisation commerciale. Afin de préserver, voire de renforcer leur niveau de ressources publiques, ces pays mettent actuellement en œuvre des politiques de transition fiscale qui ont pour objectif de substituer des ressources de fiscalité interne à des recettes tarifaires en baisse en raison des politiques de libéralisation. Cet article vise à établir un diagnostic sur le degré actuel de transition fiscale atteint par les pays africains puis à dégager une stratégie en vue d'une transition fiscale réussie. Cette stratégie repose à la fois sur des aménagements des systèmes fiscaux et sur de profondes réformes en matière d'administration de l'impôt.

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    Paper provided by HAL in its series Working Papers with number halshs-00564676.

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    Date of creation: 09 Feb 2011
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    Handle: RePEc:hal:wpaper:halshs-00564676
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