Le rôle de la fiscalité dans le financement du développement en Afrique

Abstract

Africa is endowed with a capacity to mobilise public resources and contribute to its own development policy. After decades of international sovereignty (1960–2020), African countries are still dependent on foreign aid. However, we observe that tax revenues can play an important role in the mobilisation of national resources, because they provide States with the means to invest in development. There is an urgent need to mobilise resources to cover the financing of infrastructure, social security, health care and education. In this perspective, this article demonstrates the close relationship between taxation and development, and suggests solutions for freeing African countries from the grip of external aid; it is a matter of providing them with effective, adapted and useful taxation schemes.