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Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d'or

Author

Listed:
  • Bertrand Laporte

    (École d'économie - Clermont Auvergne - UCA [2017-2020] - Université Clermont Auvergne [2017-2020], CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique)

  • Céline de Quatrebarbes

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Yannick Bouterige

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

Abstract
Dans le secteur minier, les Etats doivent être en mesure de concilier deux objectifs : attirer les investissements directs étrangers pour exploiter la ressource et capter une part suffisante de la rente minière pour financer le développement. Cette problématique est connue depuis longtemps et pose certes la question de la répartition de la rente minière entre les acteurs mais devrait aussi mettre en évidence l'importance de la progressivité des régimes fiscaux. Une fiscalité progressive est un, sinon le critère principal qui pourrait rassurer de façon durable les investisseurs et garantir à l'Etat de capter une part « juste » de la rente générée par le secteur. Alors que plusieurs études différencient les instruments fiscaux selon leurs effets économiques, aucune ne cherchent à évaluer la capacité des régimes miniers africains à adapter la charge fiscale supportée par l'investisseur à la rentabilité des projets. La base de données fiscales mise à disposition par la Ferdi , en partenariat avec le CERDI et l'ICTD, recense les 12 principaux impôts, droits et taxes qui s'appliquent selon la législation aux entreprises industrielles dans le secteur de l'or de 1980 à nos jours dans 21 pays africains. Appliquer aux données économiques de mines représentatives africaines, cette base de données donne les moyens aux chercheurs et analystes de construire des indicateurs permettant d'identifier les régimes fiscaux les plus à même de réconcilier les acteurs du secteur, tout en tenant compte de leur complexité. Les résultats de notre analyse montrent 1) que la part de la rente minière perçue par les Etats est très hétérogène entre les pays, et 2) que les « innovations » en termes de conception de l'impôt, n'ont fait qu'atténuer, dans le meilleur des cas, la régressivité des régimes fiscaux.

Suggested Citation

  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019. "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d'or," Working Papers hal-02090323, HAL.
    • Handle: RePEc:hal:wpaper:hal-02090323
    Note: View the original document on HAL open archive server: https://hal.science/hal-02090323
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    References listed on IDEAS

    as
    1. Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
    2. Bertrand Laporte & Yannick Bouterige & Céline de Quatrebarbes, 2015. "La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015," Revue d’économie du développement, De Boeck Université, vol. 23(4), pages 83-128.
    3. Otto, James M., 1998. "Global changes in mining laws, agreements and tax systems," Resources Policy, Elsevier, vol. 24(2), pages 79-86, June.
    4. James Otto & Craig Andrews & Fred Cawood & Michael Doggett & Pietro Guj & Frank Stermole & John Stermole & John Tilton, 2006. "Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society," World Bank Publications - Books, The World Bank Group, number 7105.
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    Cited by:

    1. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020. "The tax burden on mobile network operators in Africa," Working Papers hal-03109370, HAL.
    2. Rota-Graziosi, Gregoire & Sawadogo, Fayçal, 2022. "The tax burden on mobile network operators in Africa," Telecommunications Policy, Elsevier, vol. 46(5).
    3. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," CERDI Working papers hal-03118496, HAL.

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    More about this item

    Keywords

    Base de données; Secteur minier; Or; Fiscalité des ressources naturelles;
    All these keywords.

    JEL classification:

    • Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General

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