Taxation for Development

In partnership with the Centre for Studies and Research on International Development (CERDI), FERDI is engaged in various activities to inform policy and enhance capacity building in taxation for development.

↪ to support decision-making by tax and customs authorities in developing countries

↪ to collaborate with international tax platforms and initiatives

↪ to disseminate knowledge on taxation and tax choices

 ↪ FERDI collaborates with the French Inter-Ministerial Exchange and Coordination Platform on the Mobilisation of Domestic Public Resources (MRIP). This platform supports the implementation of the French Strategic Investment Plan for Development (PISD). Through webinars organised for the platform, FERDI engages in discussions and disseminates knowledge on topics such as  tax compliance , environmental taxation, gender and taxation, and excise taxes related to public health.

 ↪ The book Taxation and the environment: an overview of key issues for developing countriesis published with the support of the French Ministry of Europe and Foreign Affairs. It was presented by its author Michael Keen in February 2024

↪ Disseminating knowledge about extractive taxation. In addition to providing a legal and tax database for assessing rent-sharing in the gold sector in African countries, the Institut des hautes études du développement durable (IHEDD-FERDI)  is offering 5 training courses on this subject in 2023-2024. Assessing rent-sharing is essential for governments to carry out mining and oil tax reforms, help negotiate contracts, avoid renegotiation, and better forecast revenues.

↪  Findings of a diagnostic study on mining and oil taxation in Congo and Senegal. This study by  Yannick Bouterige and Bertrand Laporte was conducted under the "Value Chains and Taxation Issues in the Extractive Sector in the Republic of Congo and the Republic of Senegal" project, implemented by Expertise France and the Extractive Industries Transparency Initiative (EITI). The study was presented and discussed at workshops in May and June 2024.

↪ An application on the regressivity of corporate income tax (CIT) exemptions in Africa is now available.  This application, developed by Alou Adessé Dama, Grégoire Rota-Graziosi, Faycal Sawadogo, and Mohamed Aliou Tounkara, supports decision-making on tax exemptions and evaluates the progressivity or regressivity of national tax systems for companies by adjusting the tax burden based on the company's gross profitability.  Must-Read: Corporate Income Tax Exemption: The Worst Form of Tax Incentive?

↪ Publication of the guide L'évaluation de l'effet distributionnel des dépenses fiscales de TVA [Assessing the distributional impact of VAT tax expenditures].