This workshop will be an opportunity to discuss tax policy in France and Africa.
The first part of this workshop will focus on tax evasion and aggressive tax optimisation by multinational companies, affecting tax revenues in both developed and developing countries. Solutions initiated by the French Republic, the OECD or the International Monetary Fund to combat these phenomena will be outlined and discussed.
CERDI's contributions on tax policy issues in Africa will be presented in the second part of this workshop. This work program is based on numerous collaborations with international organizations such as the IMF or the World Bank, or national organizations such as the French Development Agency, the Foundation for International Development Studies and Research (FERDI) or Droit Afrique.
Mrs Bénédicte Peyrol, MP, Rapporteur, Member of the Finance Committee will present the French National Assembly's information report dated 12 September 2018 on: International corporate tax evasion
Mr. Mario Mansour, Center Coordinator, Middle East Regional Technical Assistance Center at the International Monetary Fund, will present the official position of the IMF Executive Board on international taxation.
1. Alou Adessse Dama (CERDI-CNRS PhD candidate): The tax effort in sub-Saharan Africa. This analysis is based on a new tax database resulting from a partnership between CERDI and the IMF.
2. Bertrand Laporte (Senior Lecturer, UCA and CERDI-CNRS): Mining taxation and sharing of mining income in Africa. CERDI and FERDI have developed a historical database for fifteen gold producing countries.
3. Fayçal Sawadogo (doctoral student CERDI-CNRS): Taxation of telecommunications in Africa and intersectoral comparisons.
4. Emilie Caldeira (Senior Lecturer, UCA and CERDI-CNRS) and Anne Marie Geourjon (FERDI): Tax Expenditures. Estimation methodology and applications.
5. Jean-François Brun (Senior Lecturer, UCA and CERDI-CNRS): Computerization of tax administrations and VAT revenues in sub-Saharan Africa.
6. Grégoire Heber-Suffrin (Director of Droit Afrique): The transcription of tax policies into national legislation.
Ecole d’Economie de Clermont-Ferrand,
Pôle Tertiaire, Amphithéâtre A6, 9h00.
26 avenue Léon Blum