L’amélioration de la performance fiscale constitue l’un des défis de développement pour les pays africains. Dans sa publication récente sur les recettes publiques en Afrique, l’OCDE indique que la mobilisation des recettes fiscales est en progression, se situant à 19,1 % du PIB en moyenne pour les pays étudiés, mais demeure en retrait par rapport à la performance d’autres régions dans le monde (22,3 % en Amérique latine dont les pays ont une structure fiscale comparable à ceux d’Afrique).
Selon l’institution, cette performance est « due à deux facteurs. Dans une interview avec Jeune Afrique, Federico Bonaglia, directeur adjoint du Centre de développement de l’OCDE, indiquait que cette bonne performance des économies africaines est liée d’abord à leur forte croissance, ensuite à l’augmentation des capacités à taxer, notamment de la TVA, des administrations fiscales ».
Cependant, il craint que la fiscalité ne devienne régressive sur le continent. Il part du constat que les impôts sur les biens et services constituent aujourd’hui l’essentiel des recettes fiscales (57,2 % en moyenne), la TVA arrivant en tête, suivis des impôts sur le revenu et sur les bénéfices (32,4 %).
Lire la suite sur Afrique.lepoint.com
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