Le paradoxe de la fiscalité agricole en Afrique Sub-saharienne

Abstract

In many sub-saharan african countries, agricultural sector adjustment programs failed to succeed because of a severe budgetary constraint which prevent actual reform of the incentive scheme and lead to maintain a high degree of taxation on agricultural exports. On the basis of theoretical litterature and african agricultural sector specificities, the aim of this paper is to draw the main caracteristics of a tax policy for the agricultural sector which would enhance agricultural growth. It is suggested to replace export tarifs by a tax on agricultural income collected at the border, to introduce a land tax in the most favorable areas, and to keep agricultural inputs free from any taxation