L’évasion fiscale en Afrique ou la complaisance en face d’une hypocrisie entretenue

L’Union Européenne (UE) publiait au début de mois de décembre une liste de 17 pays considérés désormais comme des paradis fiscaux. Au sein de cette liste, seuls deux pays africains ont été épinglés par Bruxelles : la Tunisie et la Namibie. Une autre liste, dite grise, devrait paraitre prochainement avec les pays qui ont pris des engagements qui devront être suivis, sur laquelle, dit-on, devraient apparaitre le Maroc et le Cap-Vert.

Mon idée n’est évidemment pas de jeter la pierre à tel ou tel pays, d’autant plus que l’établissement de cette liste par les autorités européennes est subjective et dépend de critères plus que discutables. Surtout quand on sait qu’aucun pays européen n’apparait sur la liste, considérant qu’ils sont censés appliquer le droit européen en matière de lutte contre la fraude…

Mais j’aimerai attirer l’attention sur cette question de l’enjeu fiscal pour les Etats africains à travers le fléau de l’évasion fiscale. Alors que l’Afrique est encore trop souvent perçue (pour toute les raisons que nous connaissons), comme un continent dépendant de l’aide publique au développement, notre continent dispose potentiellement de ressources qu’il laisse en réalité s’évaporer chaque année ce qui représente une manne financière non négligeable. Une problématique qui dépasse largement le cadre du continent africain, l’OCDE ayant fait de la question des prix de transfert une de ses priorités depuis quelques années.

Selon le groupe de haut niveau parrainé par la Commission économique pour l’Afrique (CEA) et l’Union africaine (UA), on estime les flux financiers illicites sortant d’Afrique s’élevant entre 50 et 60 milliards de dollars chaque année. Et encore, cette estimation ne reflète sans doute qu’à la baisse la réalité, compte tenu de la difficulté d’évaluer ces transactions par nature secrètes et du manque de données à ce sujet. Entre 1970 et 2008, les flux financiers illicites ont fait perdre à l’Afrique entre 854 et 1 800 milliards de dollars selon les estimations du groupe de haut niveau chargé de la question des flux financiers illicites en provenance d’Afrique. Une autre organisation, la Commission indépendante pour la réforme de l’impôt international sur les sociétés (Icrict), estime que ce sont entre 40 et 80 milliards de dollars qui échappent chaque année au continent africain. Dans tous les cas, ces chiffres donnent le tournis.

Parmi ces flux illicites se trouvent bien évidemment ceux d’activités criminelles de tout genre et des transferts de fonds issus de la corruption, mais ils ne constituent pas la majorité de ces flux. L’essentiel des flux sont issus en réalité du commerce traditionnel, une combinaison d’évasion et d’évitement fiscal. La première désigne la fraude à proprement parler qui est illégale, alors que la seconde consiste pour une entreprise (ou un particulier) à profiter des failles du système fiscal d’un État, afin de réduire le montant de ses prélèvements, ce qui est supposément légal mais profondément immoral. La frontière poreuse entre évasion et évitement fiscal font que ces deux stratégies doivent être ardemment combattus.

Le défi est double. D’un côté, la mise en place d’une coopération interétatique accrue pour répondre à ce défi est indispensable. En effet, les entreprises profitent très logiquement des dissonances entre les différents gouvernements sur le système fiscal international. Plusieurs pays misent ouvertement sur un nivellement vers le bas des incitations fiscales, au détriment de plus grand nombre. De l’autre, les administrations publiques souffrent trop souvent d’un déficit de compétences techniques face à des multinationales soutenues par des cabinets d’avocats internationaux les aidant à mettre en place des stratégies agressives d’évitement fiscal. Afin de lutter contre ce phénomène, la première étape est donc la construction et la rédaction d’une législation renforcée, prenant en compte les diverses pratiques d’évitement fiscal, notamment l’épineux enjeu des prix de transfert.

Cette législation ne vaudra que ce que vaudra la capacité de nos administrations fiscales à les mettre en œuvre.

Ceci est notamment le combat du Forum sur l’administration fiscale africaine (ATAF), plateforme dédiée à la promotion de la coopération mutuelle entre les administrations fiscales africaines (et d’autres parties prenantes concernées et intéressées) et visant à améliorer l’efficacité de leurs législations et administrations fiscales. L’organisation cite souvent le cas de l’Ouganda, qui a pris conscience de cet enjeu et a commencé à mettre en place les réformes nécessaires. En 2015, ces réformes ont ainsi permis à Kampala de remporter un litige l’opposant à la compagnie Heritage Oil pour quelque 400 millions de dollars devant la Commission des Nations unies pour le droit commercial international (CNUDCI).

La fiscalité est un élément essentiel pour le développement économique et social des pays africains. Elle permet de mettre en place un partage juste et équitable des coûts et des bénéfices du développement, contribue à la création d’un environnement stable pour les opérateurs économiques et finance les besoins en infrastructures au niveau matériel et social. C’est pourquoi la réforme des systèmes fiscaux est l’un des meilleurs leviers de financement du développement, permettant de renforcer l’autonomie des gouvernements. Les gouvernements africains doivent donc se saisir de ce chantier en priorité, afin de pouvoir s’appuyer sur le pilier de la fiscalité pour pouvoir disposer des ressources nécessaires à leurs stratégies de développement.

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