38th Annual CREDAF Conference – New Tax Challenges

June 18, 2025, Kinshasa - République Démocratique du Congo

Alou Adessé Dama, Research Fellow at FERDI, will participate in the 38th Annual Conference of the Centre de Rencontres et d'Études des Dirigeants des Administrations Fiscales (CREDAF), held in Kinshasa from June 17 to 20, 2025.

As part of the 2025 edition, Alou Adessé Dama will speak at the plenary session dedicated to environmental taxation. He will focus notably on the taxation of extractive industries, as well as on issues related to base erosion and profit shifting. He will also participate in a thematic workshop centered on the foundations and implications of green tax policies for developing countries.

CREDAF — the Centre de Rencontres et d’Études des Dirigeants des Administrations Fiscales — is a Francophone network bringing together tax administrations from over 30 countries. Each year, it organizes an international conference that gathers senior tax officials, experts, researchers, and representatives from international organizations to discuss major tax challenges faced by developing and emerging countries. 

Program – Workshop on Environmental Taxation

Co-led by FERDI and the General Directorate of Taxes of Ivory Coast (to be confirmed)

Total duration: 2 hours

1. Introductory Presentation (45 min)

  • Definition, principles, and objectives of environmental taxation
  • Types of approaches: taxes on greenhouse gas emissions, polluting products, etc.
  • Challenges and opportunities: competitiveness, equity, financing the ecological transition
  • Ivory Coast’s experience: implementation, difficulties, and outlook

2. Interactive Discussions (1h15)

 Collective discussion structured around:

  • Developing an integrated strategy (fiscal policy and administration)
  • Operational implementation: action plan, organization, constraints
  • Specific issues for developing countries and practical recommendations

Guiding questions for the discussion:
What are the objectives of environmental taxation?
How can it contribute to reducing greenhouse gas emissions?
What are the challenges and opportunities for developing countries?
What role does it play in financing the ecological transition?

3. Conclusion

  • Summary of discussions and key recommendations
  • Feedback in plenary session by two designated rapporteurs