Tax Policy and Development in Africa

The tax policies of French-speaking African countries are being put to the test by the arrival of multinational companies on their territory. Although these companies bring growth and reduce unemployment they also make a major contribution to tax evasion. This practice is not without consequences for state revenues and compromises development policy.Tax revenues account for more than half of the expected receipts in the State budget. It is important to put in place tax tools to limit or even reduce the leakage of profits which form the basis of corporate income tax. Within the framework of international conventions African countries must propose an approach that is specific to their economic reality in order to better apprehend income earned on their territory.