Fiscalité et politique de développement agricole
- Paris : IIAP, janv./mars 1980
A short introduction by Philippe Benedic The author presents an overview of agricultural taxation in Africa by discussing successively: direct taxation, indirect taxation and the problem of State pricing of agricultural produce, to arrive at the following main conclusions: As regards direct taxation, the real-estate tax yield still offers ample space for improvement depending preeminently on political options to be decided upon by the various States. As regards indirect taxation, exit dues charged on export goods account for a large part of State revenue. The pricing of agricultural produce represents quite a powerful tool in the hands of the State by enabling it to guarantee an attractive income to farmers, develop agricultural production, and streamline cash-flow into Treasury. Nevertheless, it is liable to get diverted from its original purpose
A short introduction by Philippe Benedic The author presents an overview of agricultural taxation in Africa by discussing successively: direct taxation, indirect taxation and the problem of State pricing of agricultural produce, to arrive at the following main conclusions: As regards direct taxation, the real-estate tax yield still offers ample space for improvement depending preeminently on political options to be decided upon by the various States. As regards indirect taxation, exit dues charged on export goods account for a large part of State revenue. The pricing of agricultural produce represents quite a powerful tool in the hands of the State by enabling it to guarantee an attractive income to farmers, develop agricultural production, and streamline cash-flow into Treasury. Nevertheless, it is liable to get diverted from its original purpose
