Auteurs : une publication conjointe du Forum mondial, de la Commission de l’Union africaine et du Forum sur l’administration fiscale africaine.
L’Initiative Afrique est un programme dont l’objectif est de libérer le potentiel de la transparence fiscale et de l’échange de renseignements pour l’Afrique en veillant à ce que les pays africains soient armés pour exploiter les améliorations de la transparence mondiale afin de mieux lutter contre l’évasion fiscale.
Le fait de se concentrer sur l’Afrique permet d’identifier des approches spécifiques et de fournir un soutien sur mesure pour répondre aux besoins et aux priorités spécifiques des pays africains afin de développer leurs capacités en matière d’échange de renseignements.
Date de publication : 2021
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Site de l’organisation : OECD
Chaque année, des sommes faramineuses échappent aux radars des autorités ouest-africaines pour se retrouver à travers des canaux illicites dans d’autres parties du monde. Selon le rapport conjoint de l’Organisation de coopération et de développement économiques (OCDE) et de la Banque africaine de développement, intitulé Flux financiers illicites, L’économie du commerce illicite en Afrique de l’Ouest, 50 milliards de dollars américains échappent à la région tous les ans.
En outre, ces pratiques sont encouragées par un taux de corruption élevé dans la région. D’ailleurs, dans l’Indice de perception de la corruption (IPC) de Transparency International de 2019, à part le Cap-Vert qui a obtenu 58 points sur 100, tous les autres pays de l’Afrique de l’Ouest sont dans la zone rouge.
Lutter contre la corruption et instaurer une culture de la transparence sont de véritables défis de gouvernance dans les pays de la région. WATHI a choisi ce rapport car il permet d’avoir une idée claire sur les insuffisances des pays africains et les progrès à faire pour lutter contre l’évasion fiscale. En effet, depuis 2019, le rapport sur la transparence fiscale en Afrique passe au crible les progrès des pays africains en matière de transparence fiscale et d’Échange international de renseignements (ER), compare ces progrès avec ceux d’autres régions, analyse les principaux défis de développement et propose des recommandations politiques, des expériences et des bonnes pratiques.
Les flux financiers illicites privent les pays des ressources dont ils ont besoin pour leur développement. Miser sur la transparence fiscale permet d’avoir une « image complète des affaires des contribuables » afin de mieux mobiliser les ressources nationales. Cette transparence est une « arme » contre les flux financiers illicites et le blanchiment d’argent.
En effet, la fraude fiscale a des impacts directs sur la réduction des ressources nationales qui pourraient être utilisées pour construire des écoles, des routes ou des hôpitaux. Une autre leçon importante est qu’en tant de crise, même si les efforts des États sont orientés vers les actions d’urgence, les mesures de transparence doivent aussi s’appliquer sur les fonds de gestion de la crise. C’est pourquoi, il demeure « nécessaire pour les administrations fiscales d’envisager la transparence fiscale de manière stratégique et de prendre les mesures appropriées ».
Enfin, la transparence fiscale peut être considérée comme un « sésame » pour les pays africains afin de ne plus dépendre de l’aide publique au développement puisqu’elle est environ l’équivalent de ce qu’ils perdent dans la fraude fiscale.
Les extraits proviennent des pages : 18-23 ; 25-26 ; 32-33 ; 38-48
Introduction : Le rôle crucial de la transparence fiscale dans la lutte contre les flux financiers illicites en Afrique
La lutte contre les FFI est tellement essentielle au développement que la communauté mondiale a pris une décision sans précédent en 2015 en l’incluant dans l’Agenda 2030 pour le développement durable. La cible 16.4 de l’objectif 16 est la suivante : « D’ici à 2030, réduire sensiblement les flux financiers et d’armes illicites, renforcer le recouvrement et la restitution des avoirs volés et lutter contre toutes les formes de criminalité organisée ».
L’Union Africaine a mis la lutte contre les FFI et le renforcement de la mobilisation des ressources intérieures en haut de son agenda, les reconnaissant ainsi comme essentiels à la réalisation de l’Agenda 2063 « L’Afrique que nous voulons ». Améliorer la mobilisation des ressources intérieures et lutter contre les FFI est encore plus important dans le contexte du début des échanges commerciaux dans le cadre du nouvel accord sur la Zone de libre-échange continentale africaine, le 1er janvier 2021.
Les flux financiers illicites compromettent le développement de l’Afrique
Il existe un large éventail de définitions des FFI. Bien qu’il existe des différences entre elles en fonction des approches et des perceptions, la plupart des définitions considèrent les FFI comme des sorties transfrontalières d’argent ayant une origine ou une destination illégale. Ils sont « générés par des méthodes, pratiques et crimes visant à transférer des capitaux financiers hors d’un pays en violation des lois nationales ou internationales ».
L’Afrique est gravement touchée par les FFI en raison de leur intensité et de l’importance des ressources dont elle est privée. L’ampleur des FFI de l’Afrique a été clairement circonscrite au cours des dernières années. En 2015, le Groupe de haut niveau sur les flux financiers illicites, créé par la Conférence des ministres des finances, de la planification et du développement économique de l’Union africaine (UA) et de la Commission économique des Nations unies pour l’Afrique (CEA) et dirigé par S.E. Thabo Mbeki, ancien président de l’Afrique du Sud, a publié un rapport intitulé « Track It ! Stop It ! Get It ! ». Le rapport Mbeki a mis en évidence les principales composantes des FFI en provenance d’Afrique, à savoir la corruption, les activités commerciales et les activités criminelles, y compris l’évasion fiscale. Il a également quantifié l’ampleur des FFI en provenance d’Afrique, qu’il a estimée à un minimum de 50 milliards USD par an.
Plusieurs rapports ont également mis en évidence le montant croissant des FFI en provenance d’Afrique et son effet négatif sur le développement du continent. La publication de la Commission de l’Union africaine intitulée « Domestic Resource Mobilization: Fighting against Corruption and Illicit Financial Flows» (2019) a reconnu que «les estimations de ces montants (FFI) oscillent entre 50 et 80 milliards USD par an et semblent suivre une trajectoire ascendante».
En 2020, la Conférence des Nations unies sur le commerce et le développement (CNUCED) «Rapport 2020 sur le développement économique en Afrique, Lutter contre les flux financiers illicites pour un développement durable en Afrique» a estimé que l’Afrique perdait 88,6 milliards USD par an du fait des FFI et a souligné que l’endiguement de ce phénomène pourrait combler la moitié du déficit de financement des Objectifs de développement durable (ODD) de l’Afrique, estimé à environ 200 milliards USD par an. Ce déficit est probablement encore plus important aujourd’hui compte tenu de l’impact négatif de la pandémie de COVID-19 sur les économies africaines.
La comparaison avec l’aide publique au développement (APD) illustre souvent les opportunités manquées par les pays africains du fait de la fraude fiscale. En moyenne, le montant de l’APD reçu par les pays africains est au moins équivalent au montant perdu à cause de la fraude fiscale.
La plupart des définitions considèrent les FFI comme des sorties transfrontalières d’argent ayant une origine ou une destination illégale. Ils sont « générés par des méthodes, pratiques et crimes visant à transférer des capitaux financiers hors d’un pays en violation des lois nationales ou internationales »
Une étude récente montre qu’en l’absence de fuite de capitaux, le revenu par habitant serait supérieur de 1.5 % et le taux de pauvreté inférieur de près de 2 points de pourcentage en Afrique.
Les normes de transparence fiscale
Le Forum mondial promeut et surveille la mise en œuvre de deux normes internationales sur la transparence et l’échange de renseignements (ER) à des fins fiscales. Il s’agit de la norme sur l’échange de renseignements sur demande (ERD) et de la norme sur l’échange automatique de renseignements sur les comptes financiers (EAR). Ces deux normes sont complétées par les normes minimales de transparence liées à l’érosion de la base et au transfert de bénéfices, c’est-à-dire la déclaration pays par pays et l’échange de décisions fiscales anticipées. Les autres formes d’ER comprennent l’ER spontané, le contrôle fiscal à l’étranger, le contrôle fiscal simultané et l’ER à l’échelle du secteur.
La norme ERD exige qu’une administration fiscale fournisse, sur demande, des renseignements à une autre administration fiscale qui sont pertinents pour que cette administration puisse enquêter et appliquer ses lois fiscales ou les dispositions de l’accord fiscal. Cette norme est mise en œuvre par l’ensemble des 162 membres du Forum mondial.
La norme EAR exige des institutions financières qu’elles déclarent les informations sur les comptes financiers des non-résidents à leurs autorités fiscales, qui à leur tour échangent automatiquement ces informations avec les autorités fiscales du pays de résidence des titulaires de comptes dans le cadre de la norme commune de déclaration (NCD) convenue au niveau mondial. Les premiers échanges d’EAR ont eu lieu en 2017 et plus de 100 juridictions sont engagées dans l’EAR.
Les piliers de la transparence fiscale sont la disponibilité de l’information, l’accès au renseignement par les autorités compétentes (AC) et l’échange effectif de renseignements entre les autorités fiscales du monde entier.
L’impact de la transparence fiscale dans la lutte contre l’évasion fiscale et les autres flux financiers illicites
Au cours de la dernière décennie, la mise en œuvre des normes de transparence fiscale a réduit le champ de l’évasion fiscale en fournissant aux autorités fiscales du monde entier les informations dont elles ont tant besoin pour faire appliquer leur législation fiscale. Plus de 98 % des 70 juridictions examinées qui avaient des restrictions en matière de secret bancaire les ont supprimées aux fins de l’échange de renseignements.
Plus de 40 juridictions examinées qui autorisaient les actions au porteur dans le passé les ont supprimées ou ont introduit des dispositions adéquates de détention pour garantir la disponibilité des renseignements sur leurs propriétaires. La Convention concernant l’assistance administrative mutuelle en matière fiscale (MAAC) s’est étendue à plus de 140 juridictions participantes et a créé plus de 7 700 relations bilatérales d’ER. Cet instrument juridique international autorise toutes les formes d’ER conformément aux normes internationales.
Les progrès en matière de transparence fiscale se traduisent par des gains de recettes. Au moins 107 milliards EUR de recettes supplémentaires (impôts, intérêts et pénalités) ont été identifiés dans le monde entier depuis 2009 grâce à des programmes de divulgation volontaire lancés lancé dans le contexte de l’EAR et des enquêtes fiscales transfrontalières. Sur ce montant, 29 milliards EUR ont été déclarés par les pays en développement et 10 milliards EUR ont été collectés suite aux informations fournies en réponse à plus de 300 000 demandes ERD reçues par les membres du Forum mondial.
En outre, l’intensification de la mise en œuvre de l’ER tend à modifier les comportements des fraudeurs fiscaux. Les premières études montrent une corrélation entre le début de l’EAR en 2017 et 2018 et la diminution significative (22 %) des dépôts bancaires détenus par des étrangers dans les centres financiers internationaux (CFI) et l’augmentation des dépôts entre les non-CFI.
La transparence fiscale à l’heure du covid-19
La pandémie de COVID-19 a paralysé le monde. Au-delà des nombreux décès qu’elle a directement causés, elle a imposé et continue d’imposer des mesures qui affectent les conditions de vie de chacun et l’économie mondiale. Les confinements, la fermeture des frontières et autres mesures sans précédent prises par les gouvernements du monde entier pour réduire les contaminations ont mis les activités économiques au point mort dans presque tous les secteurs.
En 2020, la Conférence des Nations unies sur le commerce et le développement (CNUCED) «Rapport 2020 sur le développement économique en Afrique, Lutter contre les flux financiers illicites pour un développement durable en Afrique» a estimé que l’Afrique perdait 88,6 milliards USD par an du fait des FFI et a souligné que l’endiguement de ce phénomène pourrait combler la moitié du déficit de financement des Objectifs de développement durable (ODD) de l’Afrique, estimé à environ 200 milliards USD par an
Les estimations disponibles indiquent que l’impact économique de la pandémie sur les pays en développement sera bien plus important que celui de la crise financière mondiale de 2008. La Commission de l’Union africaine a prévu que la croissance économique en Afrique se situera dans une fourchette de -2.1 % à -4.9 % en 2020, plongeant l’économie du continent dans la récession pour la première fois en 25 ans. Selon l’OCDE, l’économie mondiale aura besoin de deux ans, d’ici à la fin de 2021, pour retrouver le niveau du produit intérieur brut (PIB) mondial d’avant la pandémie.
La récession économique signifie moins de création de richesse et moins de recettes fiscales pour les gouvernements. L’une des réponses politiques à la pandémie de COVID-19 et à la crise économique qui a suivi a été d’accorder des allégements fiscaux exceptionnels aux entreprises. Cela a encore creusé l’écart fiscal (la différence entre l’impôt perçu et l’impôt attendu), y compris en Afrique où le ratio moyen impôt/PIB reste extrêmement faible, à 16.5 %. En décembre 2020, la Commission de l’UA a reconnu que « l’émergence de la pandémie COVID-19 a exacerbé la situation de déficit fiscal dans certains pays africains, mettant également en évidence l’urgence de s’attaquer au vice des flux illicites ».
La reprise après la pandémie du COVID-19 dépend dans une large mesure de la capacité des gouvernements à améliorer leurs efforts en matière de mobilisation des ressources nationales pour financer leur économie et construire un développement durable et inclusif. Dans ce contexte, il est essentiel de relever les défis posés par l’évasion fiscale, d’où l’importance de la transparence et de l’échange de renseignement.
Comme toute autre activité gouvernementale, la coopération entre les administrations fiscales par le biais de l’ER a été affectée par la pandémie de COVID-19. De nombreux membres du Forum mondial ont indiqué que leur fonction d’ER avait été réduite en raison des mesures de confinement, le personnel ayant été invité à travailler à domicile lorsque cela était possible.
La pandémie a également été l’occasion d’améliorer ou de tester de nouvelles méthodes de travail, comme l’utilisation de la technologie numérique dans le cadre du télétravail. Cela a également concerné l’ER, avec une augmentation des demandes d’ER reçues et/ou répondues par le biais de courriels cryptés ou d’autres canaux électroniques sécurisés.
Évolution de la transparence fiscale en Afrique depuis 2019
Obtenir une forte adhésion politique pour faire ressortir les avantages de la transparence fiscale pour tous les pays Africains
L’obtention d’une forte adhésion politique est l’un des deux piliers stratégiques sur lesquels l’Initiative Afrique met l’accent afin d’exploiter les avantages de la transparence fiscale et de l’ER en Afrique. Elle vise à sensibiliser les politiques aux avantages de la transparence fiscale et de l’ER afin d’obtenir l’engagement nécessaire des décideurs africains. Malgré la pandémie, de fortes interactions avec les hauts fonctionnaires et les décideurs ont continué à avoir lieu en 2020.
Cela s’est traduit par des événements virtuels de haut niveau ainsi que par des réunions avec des ministres africains, des chefs d’administration fiscale et des partenaires au cours desquelles la transparence fiscale a été promue. En outre, le travail sur la transparence fiscale avec les institutions africaines s’est également poursuivi. Toutes ces actions se sont traduites par des mesures concrètes :
- Quatre juridictions africaines (Botswana, Eswatini, Namibie et Togo) ont signé la MAAC et trois juridictions africaines (Cabo Verde, Kenya et Namibie) l’ont ratifié. À la fin de 2020, 141 juridictions participent à la MAAC (Convention concernant l’assistance administrative mutuelle en matière fiscale), dont 21 pays africains ;
- Deux autres pays africains (Maroc et Kenya) ont annoncé leur engagement à commencer les échanges automatiques en 2022. À la fin de 2020, 115 juridictions se sont engagées à échanger selon un calendrier précis, dont sept pays africains ;
- Le partenariat avec la Commission de l’UA et la Banque Africaine de Développement (BAD), qui promeut l’importance de faire avancer le programme de transparence fiscale en Afrique pour lutter contre les FFI et augmenter la mobilisation des ressources nationales, a été renforcé ;
- Le soutien à la Déclaration de Yaoundé s’est accru, suite à l’approbation du Ministre des Finances du Royaume d’Eswatini et de la Commission de l’UA en 2020, ce qui a porté à 30 le nombre de pays africains qui ont ajouté leur poids à cet appel à l’action pour un programme africain de lutte contre l’évasion fiscale et autres FFI par la transparence fiscale et l’ER.
Traduire la transparence fiscale en gains de recettes fiscales
L’objectif ultime de la transparence fiscale et de l’ER est d’aider les autorités fiscales à administrer et à appliquer leur législation fiscale lorsque les affaires des contribuables sont liées à des juridictions étrangères. En luttant contre l’évasion fiscale transfrontalière, la transparence fiscale et l’ER améliorent la conformité fiscale et, en fin de compte, la perception des recettes. L’Initiative Afrique encourage les pays africains à adopter des stratégies efficaces non seulement pour se conformer aux normes, mais aussi pour optimiser l’ER dans leurs administrations fiscales.
La reprise après la pandémie du COVID-19 dépend dans une large mesure de la capacité des gouvernements à améliorer leurs efforts en matière de mobilisation des ressources nationales pour financer leur économie et construire un développement durable et inclusif. Dans ce contexte, il est essentiel de relever les défis posés par l’évasion fiscale, d’où l’importance de la transparence et de l’échange de renseignement
Au cours des dernières années, les pays africains ont commencé à mettre en œuvre des initiatives qui se sont avérées très efficaces pour favoriser la conformité fiscale. Il s’agit notamment des programmes de divulgation volontaire et des programmes pour les particuliers fortunés, avec l’ER comme moyen de dissuasion. L’Afrique du Sud est l’un des pays africains qui a réalisé le potentiel d’une unité dédiée au contrôle de la conformité des particuliers fortunés.
Le rapport TFeA 2020 a mis en évidence les exemples du Nigéria et de l’Afrique du Sud de programme de divulgation volontaire lancés avant leurs premiers échanges d’EAR et qui ont permis à leurs administrations fiscales de collecter des recettes supplémentaires sur des actifs précédemment non divulgués détenus à l’étranger par des résidents fiscaux. Au 30 avril 2019, le « Voluntary Assets and Income Declaration Scheme » du Nigéria, qui s’est déroulé du 1er juillet 2017 au 30 juin 2019, a aidé l’administration fiscale à collecter près de 162 millions USD (130 millions EUR) de recettes supplémentaires.
En 2020, le Kenya a introduit un programme « Voluntary Tax Disclosure Programme » pour une période de trois ans, avec effet du 1er janvier 2021 au 31 décembre 2023. Ce programme permet à une personne de divulguer à la Kenya Revenue Authority (KRA) des dettes fiscales qui n’étaient pas déclarées auparavant et de bénéficier d’un allègement total ou partiel des pénalités et des intérêts sur l’impôt divulgué dans le cadre du programme.
Il s’applique aux dettes fiscales accumulées au cours de la période commençant le 1er juillet 2015 ou après, mais au plus tard le 30 juin 2020. Bien que l’EAR n’ait pas été initialement inclus dans la stratégie, le Kenya s’efforce de tirer parti de son récent engagement à lancer ses échanges d’EAR d’ici septembre 2022, en intégrant l’EAR dans le programme de divulgation volontaire.
L’île Maurice, qui est l’un des premiers pays africains à mettre en œuvre la norme d’EAR, a également mis en place un « Programme de divulgation volontaire des revenus – Actifs étrangers » pour encourager les résidents fiscaux mauriciens à divulguer leurs revenus non déclarés détenus à l’étranger d’ici le 31 mars 2020.
Progrès réalisés par les pays africains en 2020
Les progrès mesurés dans cette section du rapport sont basés sur le travail du Forum mondial – examen par les pairs et renforcement des capacités – et sur les réponses fournies par les pays africains à une enquête menée par le Secrétariat du Forum mondial pour l’Initiative Afrique. Trente-quatre pays africains ont fourni leurs réponses au questionnaire.
L’échange de renseignements reste une priorité pour les pays Africains
L’un des points de départ de la construction des fondations d’une fonction durable d’ER est de faire de l’ER une priorité et donc de concevoir une stratégie pour l’utiliser dans les activités de conformité fiscale de l’administration fiscale. Alors que l’on aurait pu penser que les administrations fiscales auraient modifié leurs priorités en réponse à la pandémie de COVID-19, la grande majorité d’entre elles ont maintenu l’ER comme une priorité élevée.
Cela est probablement dû au fait que la plupart des pays africains sont désormais conscients que l’ER est un instrument puissant de mobilisation des ressources nationales, particulièrement nécessaire pour répondre aux besoins générés par la crise sanitaire et ses conséquences économiques.
Les réseaux d’échange de renseignements des pays africains continuent de se développer
L’ER à des fins fiscales ne peut pas avoir lieu entre les juridictions à moins qu’il n’existe un instrument juridique international qui autorise l’ER. L’étroitesse du réseau d’instruments d’ER est l’un des obstacles qui empêchent les pays africains d’accéder à des informations provenant d’autres juridictions. En conséquence, les contrôleurs et enquêteurs fiscaux peuvent ne pas avoir accès à des informations clés nécessaires à l’application des lois nationales.
Par conséquent, l’un des objectifs de l’Initiative Afrique est d’aider les pays africains à élargir suffisamment leurs réseaux d’ER. Les pays africains ont rapidement élargi leurs réseaux de partenaires d’ER depuis 2014. Même si la pandémie de COVID-19 a perturbé le travail de nombreuses administrations fiscales, les progrès manifestés en 2019 se sont poursuivis en 2020 avec 901 nouvelles relations d’ER créées en décembre 2020.
Une majorité de ces nouvelles relations ont été créées grâce à la signature de la MAAC. Quatre pays africains supplémentaires ont signé la MAAC en 2020 (Botswana, Eswatini, Namibie et Togo) tandis que trois l’ont ratifié, la faisant entrer en vigueur (Cabo Verde, Kenya et Namibie). Cela leur permet de commencer à accéder aux différentes formes d’assistance administrative prévues par la MAAC. En outre, comme de plus en plus de pays dans le monde ont rejoint la MAAC, le réseau d’ER existant pour les pays africains qui l’ont signé s’étend également pour inclure tous les nouveaux signataires.
Mise en œuvre de la norme d’échange de renseignements sur demande
L’une des missions du Forum mondial est de fournir l’assurance d’une mise en œuvre correcte de la norme d’ERD grâce à l’examen par les pairs de tous ses membres. Alors que la performance des juridictions sur la norme reste forte, avec 85 % de toutes les juridictions examinées dans le deuxième cycle ayant reçu une note globale satisfaisante («conforme» ou «conforme pour l’essentiel»), les pays africains examinés jusqu’à présent font face à plus de problèmes avec seulement 33 % de note globale satisfaisante. En décembre 2020, six juridictions africaines ont été examinées par rapport à la norme d’ERD renforcée. Si Maurice et la Tunisie ont reçu une note satisfaisante («conforme» et «conforme pour l’essentiel» respectivement), le Botswana, le Ghana, le Liberia et les Seychelles ont reçu une note «partiellement conforme».
Recettes fiscales générées à la suite de l’échange de renseignements
L’ER est un moyen d’accéder à des renseignements détenus dans des pays étrangers pour compléter les renseignements disponibles dans le pays, de sorte que les contrôleurs et enquêteurs fiscaux puissent avoir une vue d’ensemble des activités du contribuable afin de mieux appliquer la législation fiscale nationale.
Les administrations fiscales africaines utilisent désormais les réseaux d’ER élargis pour envoyer davantage de demandes, et les renseignements reçus sont utilisés pour soutenir les activités de mise en conformité et faire entrer dans le champ de l’impôt des revenus auparavant non imposés. Alors que la pandémie de COVID-19 a pu ralentir les activités de nombreuses administrations fiscales, les recettes fiscales générées par les renseignements reçus en raison des demandes d’ER envoyées par les pays africains ont continué à augmenter, dépassant même les périodes pré-pandémiques.
Même si la pandémie de COVID-19 a perturbé le travail de nombreuses administrations fiscales, les progrès manifestés en 2019 se sont poursuivis en 2020 avec 901 nouvelles relations d’ER créées en décembre 2020
En 2020, l’Ouganda a identifié 43.2 millions USD (34.7 millions EUR) en ayant envoyé 33 demandes, soit une moyenne de 1.3 million USD (1.1 million EUR) par demande envoyée. Au total, depuis 2009, l’ER a permis aux pays africains d’identifier plus de 1.2 milliard EUR de recettes supplémentaires (impôts, intérêts et pénalités) grâce aux enquêtes fiscales extraterritoriales, notamment les ERD et les PDV lancés avant le début de la mise en œuvre de la norme EAR. Cela inclut plus de 244 millions USD (196 millions EUR) d’impôts supplémentaires identifiés grâce à l’ERD par un groupe de huit pays africains (Afrique du Sud, Burkina Faso, Cameroun, Kenya, Ouganda, Sénégal, Togo et Tunisie entre 2014 et 2020.
Les recettes générées par l’ER montrent déjà que la lutte contre la fraude et l’évasion fiscales transfrontalières par le biais de l’ER est un moyen de générer des recettes supplémentaires pour le redressement post COVID-19. À l’avenir, la transparence et l’ER peuvent jouer un rôle essentiel et générer davantage de recettes.
Source photo : Bénin Web TV
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