{"id":27476,"date":"2022-09-15T16:13:37","date_gmt":"2022-09-15T16:13:37","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/impots-avec-une-perte-de-2-638-milliards-de-fcfa-en-5-ans-le-cameroun-interroge-la-pertinence-des-depenses-fiscales"},"modified":"2022-09-15T17:29:45","modified_gmt":"2022-09-15T17:29:45","slug":"impots-avec-une-perte-de-2-638-milliards-de-fcfa-en-5-ans-le-cameroun-interroge-la-pertinence-des-depenses-fiscales","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/impots-avec-une-perte-de-2-638-milliards-de-fcfa-en-5-ans-le-cameroun-interroge-la-pertinence-des-depenses-fiscales","title":{"rendered":"Imp\u00f4ts\u00a0: avec une perte de 2\u2009638 milliards de FCFA en 5 ans, le Cameroun interroge la pertinence des d\u00e9penses fiscales"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – Au cours de la p\u00e9riode de 5 ans allant de 2016 \u00e0 2020, l\u2019\u00c9tat du Cameroun a conc\u00e9d\u00e9 \u00e0 divers contribuables des d\u00e9penses fiscales globales d\u2019un montant de 2\u2009638,4 milliards de FCFA, ce qui correspond \u00e0 2,5 % du PIB du pays. Ces chiffres ont \u00e9t\u00e9 r\u00e9v\u00e9l\u00e9s le 13 septembre 2022 \u00e0 Douala, la capitale \u00e9conomique, \u00e0 l\u2019occasion des concertations entre la direction g\u00e9n\u00e9rale des Imp\u00f4ts (DGI) et le secteur priv\u00e9, dans la perspective de l\u2019\u00e9laboration de la loi de finances 2023.<\/p>\n

\u00ab\u2009<\/b>Les d\u00e9penses fiscales sont des mesures particuli\u00e8res d\u00e9rogeant au syst\u00e8me fiscal de r\u00e9f\u00e9rence (SFR), qui occasionnent des pertes de recettes pour l\u2019\u00c9tat, dans le but de susciter un comportement \u00e9conomique particulier de la part des contribuables, ou de subventionner certains groupes sociaux<\/b>. Les d\u00e9penses fiscales entra\u00eenent par cons\u00e9quent chez les contribuables, un all\u00e9gement de leur charge fiscale, par rapport \u00e0 celle qui aurait r\u00e9sult\u00e9 de l\u2019application de la norme\u2009<\/b>\u00bb, explique la DGI.<\/p>\n

Selon l\u2019administration fiscale, ces all\u00e9gements et autres exon\u00e9rations fiscaux conc\u00e9d\u00e9s aux agents \u00e9conomiques par l\u2019\u00c9tat, entre 2016 et 2020, repr\u00e9sentent pr\u00e8s de 21 % de l\u2019enveloppe globale des recettes non p\u00e9troli\u00e8res collect\u00e9es par la DGI. \u00ab\u2009Les mesures les plus co\u00fbteuses portent sur les produits de premi\u00e8re n\u00e9cessit\u00e9\u2009<\/b>\u00bb, souligne le directeur g\u00e9n\u00e9ral des Imp\u00f4ts, Modeste Mopa Fatoing. Par exemple, le fisc pr\u00e9cise que pour garantir la disponibilit\u00e9 et des prix abordables sur des produits de grande consommation tels que le riz, le poisson congel\u00e9 et le bl\u00e9 (pour produire la farine), l\u2019\u00c9tat offre aux op\u00e9rateurs de ces fili\u00e8res des cadeaux fiscaux respectifs de 52, 58 et 30 milliards de FCFA chaque ann\u00e9e.<\/p>\n

Dans le m\u00eame temps, afin d\u2019encourager les investissements dans le pays, le Cameroun a mis en place en 2013 la loi portant incitations \u00e0 l\u2019investissement priv\u00e9 en R\u00e9publique du Cameroun. Ce texte r\u00e9vis\u00e9 en 2017 accorde aux op\u00e9rateurs \u00e9conomiques porteurs de projets, des exon\u00e9rations fiscalo-douani\u00e8res allant de 5 \u00e0 10 ans, aussi bien en phase de d\u00e9marrage des projets que de production.<\/p>\n

Import-substitution<\/b><\/p>\n

Le co\u00fbt de cette d\u00e9pense fiscale n\u2019est pas r\u00e9v\u00e9l\u00e9. Mais, \u00e0 ce jour, la DGI d\u00e9nombre 326 entreprises b\u00e9n\u00e9ficiant de cette mesure d\u00e9rogatoire, pour des investissements de 400\u2009000 milliards de FCFA attendus, avec 106\u2009215 emplois \u00e0 la cl\u00e9. Cependant, soutient-on \u00e0 l\u2019Agence de promotion des investissements (API), seulement 30 \u00e0 40 % des projets agr\u00e9\u00e9s \u00e0 ce r\u00e9gime fiscal d\u00e9rogatoire ont d\u00e9j\u00e0 effectivement d\u00e9marr\u00e9 leurs programmes d\u2019investissements.<\/p>\n

Cependant, en d\u00e9pit des retomb\u00e9es positives de ces mesures d\u00e9rogatoires, l\u2019\u00c9tat du Cameroun s\u2019interroge d\u00e9sormais sur la pertinence des d\u00e9penses fiscales, au regard des nouveaux objectifs socio-\u00e9conomiques poursuivis par le gouvernement. \u00c0 l\u2019instar de la n\u00e9cessit\u00e9 de mobiliser davantage les recettes non-p\u00e9troli\u00e8res et l\u2019impl\u00e9mentation de la politique d\u2019import-substitution, qui vise \u00e0 rendre le pays moins d\u00e9pendant des importations.<\/p>\n

De ce point de vue, dans la circulaire devant guider la pr\u00e9paration du budget de l\u2019\u00c9tat pour l\u2019exercice 2023, le chef de l\u2019\u00c9tat a d\u2019ores et d\u00e9j\u00e0 donn\u00e9 son OK pour la suppression de certaines exon\u00e9rations au b\u00e9n\u00e9fice des op\u00e9rateurs \u00e9conomiques. En clair, dans cette sorte de feuille de route, Paul Biya prescrit au gouvernement \u00ab\u2009la suppression des exon\u00e9rations sur les importations portant sur les produits fabriqu\u00e9s localement ou disposant de substituts locaux, ainsi que celles nuisant au d\u00e9veloppement de certaines fili\u00e8res, afin d\u2019encourager leur production locale et leur comp\u00e9titivit\u00e9<\/b>\u2009\u00bb.<\/p>\n

De nombreux autres all\u00e9gements devraient \u00eatre supprim\u00e9s au cours des ann\u00e9es \u00e0 venir. En effet, dans le document de programmation \u00e9conomique et budg\u00e9taire \u00e0 moyen terme (2022-2024) d\u00e9pos\u00e9 \u00e0 l\u2019Assembl\u00e9e nationale le 3 juillet 2022, le gouvernement annonce clairement que l\u2019optimisation de la collecte des recettes non p\u00e9troli\u00e8res souhait\u00e9e par l\u2019\u00c9tat passe par \u00ab\u2009la rationalisation des d\u00e9penses fiscales, aussi bien au niveau de la fiscalit\u00e9 interne que celle de porte<\/b>\u2009\u00bb.<\/p>\n

Brice R. Mbodiam<\/b><\/p>\n

Pour plus d’informations et d’analyses sur la Cameroun<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Cameroun. Investir au Cameroun) – Au cours de la p\u00e9riode de 5 ans allant de 2016 \u00e0 2020, l\u2019\u00c9tat du Cameroun a conc\u00e9d\u00e9 \u00e0 divers contribuables des d\u00e9penses fiscales globales d\u2019un montant de 2\u2009638,4 milliards de FCFA, ce qui correspond \u00e0 2,5 % du PIB du pays. Ces chiffres ont \u00e9t\u00e9 r\u00e9v\u00e9l\u00e9s le […]<\/p>\n","protected":false},"author":82,"featured_media":27475,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,10],"tags":[36,50,49],"class_list":["post-27476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-homepage-french","category-toutes-les-actualites","tag-africa-press","tag-africa-press-cameroun","tag-cameroun"],"yoast_head":"\nImp\u00f4ts\u00a0: avec une perte de 2\u2009638 milliards de FCFA en 5 ans, le Cameroun interroge la pertinence des d\u00e9penses fiscales - Cameroun<\/title>\n<meta name=\"description\" content=\"Investir au Cameroun) - Au cours de la p\u00e9riode de 5 ans allant de 2016 \u00e0 2020, l\u2019\u00c9tat du Cameroun a conc\u00e9d\u00e9 \u00e0 divers con ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/cameroun\/economie\/impots-avec-une-perte-de-2-638-milliards-de-fcfa-en-5-ans-le-cameroun-interroge-la-pertinence-des-depenses-fiscales\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4ts\u00a0: avec une perte de 2\u2009638 milliards de FCFA en 5 ans, le Cameroun interroge la pertinence des d\u00e9penses fiscales\" \/>\n<meta property=\"og:description\" content=\"Investir au Cameroun) - 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