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La fiscalité minière en Afrique de l'Ouest et du Centre

Author

Listed:
  • Alain Charlet

    (FAD - Département des finances publiques - FMI)

  • Bertrand Laporte

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Grégoire Rota-Graziosi

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'Afrique, qui demeure le continent le moins exploré, contiendrait environ 30 % de tous les minerais de la planète. Pour des États riches de leurs ressources naturelles mais structurellement pauvres, l'établissement d'une société minière est une promesse de ressources substantielles. C'est une des clefs d'une croissance durable du continent. Ce développement passe aussi par une plus grande mobilisation des recettes fiscales. La fiscalité minière est le résultat d'un arbitrage particulièrement délicat entre la volonté d'attirer des investissements directs étrangers capable de valoriser le sous-sol national et la nécessité d'obtenir une " juste " part de la rente minière. La récente hausse des cours mondiaux des minerais, stimulée par la demande chinoise, a conduit plusieurs pays africains à revoir le régime fiscal et douanier de leur code minier. Cet article expose les spécificités de la fiscalité minière en Afrique de l'Ouest et du Centre.Àcette fin,nous avons choisi commefil directeur plusieurs pays miniers emblématiques qui représentent l'essentiel de la production de bauxite, de cuivre, de cobalt, de fer et d'or en Afrique sub-saharienne francophone.

Suggested Citation

  • Alain Charlet & Bertrand Laporte & Grégoire Rota-Graziosi, 2013. "La fiscalité minière en Afrique de l'Ouest et du Centre," Post-Print halshs-00913079, HAL.
  • Handle: RePEc:hal:journl:halshs-00913079
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    Citations

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    Cited by:

    1. International Monetary Fund, 2015. "Mali: Technical Assistance Report-Mining and Petroleum Taxation (Diagnostic Assessment)," IMF Staff Country Reports 2015/348, International Monetary Fund.
    2. Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
    3. Harouna Kinda, 2021. "Does transparency pay ? The impact of EITI on tax revenues in resource-rich developing countries," Working Papers hal-03208955, HAL.
    4. Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
    5. Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.

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