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

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  • Gérard Chambas

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.

Suggested Citation

  • Gérard Chambas, 2011. "Afrique au Sud du Sahara : quelle stratégie de transition fiscale ?," Working Papers halshs-00564676, HAL.
  • Handle: RePEc:hal:wpaper:halshs-00564676 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00564676
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    References listed on IDEAS

    as
    1. Eric Neumayer, 2003. "Good Policy Can Lower Violent Crime: Evidence from a Cross-National Panel of Homicide Rates, 1980–97," Journal of Peace Research, Peace Research Institute Oslo, pages 619-640.
    2. Denis Fougère & Francis Kramarz & Julien Pouget, 2005. "L'analyse économétrique de la délinquance. Une synthèse de résultats récents," Revue Française d'Économie, Programme National Persée, vol. 19(3), pages 3-55.
    3. Eric Neumayer, 2005. "Inequality and Violent Crime: Evidence from Data on Robbery and Violent Theft," Journal of Peace Research, Peace Research Institute Oslo, pages 101-112.
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    Cited by:

    1. 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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