{"id":61129,"date":"2024-02-02T12:41:10","date_gmt":"2024-02-02T12:41:10","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/depenses-fiscales-au-cameroun-les-menages-beneficient-de-596-de-lenveloppe-estimee-a-4908-milliards-de-fcfa-en-2022"},"modified":"2024-02-04T13:21:04","modified_gmt":"2024-02-04T13:21:04","slug":"depenses-fiscales-au-cameroun-les-menages-beneficient-de-596-de-lenveloppe-estimee-a-4908-milliards-de-fcfa-en-2022","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/depenses-fiscales-au-cameroun-les-menages-beneficient-de-596-de-lenveloppe-estimee-a-4908-milliards-de-fcfa-en-2022","title":{"rendered":"D\u00e9penses Fiscales : au Cameroun, les M\u00e9nages B\u00e9n\u00e9ficient de 59,6% de L\u2019Enveloppe Estim\u00e9e \u00e0 490,8 Milliards de FCFA en 2022"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – A en croire les donne\u0301es du ministe\u0300re des Finances, les me\u0301nages ont e\u0301te\u0301 les principaux be\u0301ne\u0301ficiaires des de\u0301penses fiscales au Cameroun au cours de l\u2019anne\u0301e 2022. Officiellement, les me\u0301nages camerounais ont capte\u0301 59,6% de la de\u0301pense fiscale globale de 490,8 milliards de FCFA (en hausse de 51,2 milliards de FCFA en glissement annuel) consentie par le gouvernement, contre seulement 40,4% pour les entreprises. \u00ab En 2022, les de\u0301penses fiscales dont ont be\u0301ne\u0301ficie\u0301 les me\u0301nages repre\u0301sentent environ 9,1% des recettes fiscales collecte\u0301es, alors que celles dont ont be\u0301ne\u0301ficie\u0301 les entreprises repre\u0301sentent environ 6,2% desdites recettes fiscales \u00bb, pre\u0301cise par ailleurs le rapport du ministe\u0300re des Finances sur les de\u0301penses fiscales au Cameroun en 2022.<\/p>\n

Selon la de\u0301finition propose\u0301e par l\u2019Organisation de coope\u0301ration et de de\u0301veloppement e\u0301conomiques (OCDE), \u00ab les de\u0301penses fiscales sont des mesures particulie\u0300res de\u0301rogeant au syste\u0300me fiscal de re\u0301fe\u0301rence (SFR), qui occasionnent des pertes de recettes pour l\u2019E\u0301tat, dans le but de susciter un comportement e\u0301conomique particulier de la part des contribuables, ou de subventionner certains groupes sociaux \u00bb. Par voie de conse\u0301quence, comple\u0300te le ministe\u0300re des Finances dans son rapport, \u00ab les de\u0301penses fiscales entrai\u0302nent (…) chez les contribuables un alle\u0301gement de leurs charges fiscales par rapport a\u0300 celles qui auraient re\u0301sulte\u0301 de l\u2019application de la norme, c\u2019est-a\u0300-dire des dispositions fiscales communes applicables au Cameroun \u00bb.<\/p>\n

Dans le cas d\u2019espe\u0300ce, les charges des me\u0301nages ont e\u0301te\u0301 plus alle\u0301ge\u0301es que celles des entreprises, en raison principalement des exone\u0301rations de la taxe sur la valeur ajoute\u0301e (TVA). Cet impo\u0302t, repre\u0301sentant 19,25% de la valeur de chaque bien et service, et qui est supporte\u0301 par le consommateur final, est, selon le ministe\u0300re des Finances, le principal poste de recettes sur lequel l\u2019E\u0301tat se prive de revenus au titre de la de\u0301pense fiscale. En 2022, par exemple, l\u2019E\u0301tat a du\u0302 faire table rase sur 254,5 milliards de FCFA de recettes de TVA, pour soutenir les me\u0301nages (204,4 milliards de FCFA) et les entreprises (50,1 milliards de FCFA). \u00ab Les de\u0301penses fiscales be\u0301ne\u0301ficient a\u0300 60,8% aux me\u0301nages en matie\u0300re d\u2019acce\u0300s aux biens de premie\u0300re ne\u0301cessite\u0301 (38,8%), d\u2019acce\u0300s aux soins de sante\u0301 (4,3%), de soutien a\u0300 la consommation (7,3%), d\u2019acce\u0300s a\u0300 l\u2019e\u0301ducation, d\u2019acquisition des logements sociaux, etc. \u00bb, de\u0301taille le rapport sus-mentionne\u0301.<\/p>\n

Apre\u0300s la TVA, le 2e poste pourvoyeur de de\u0301penses fiscales au Cameroun est le droit de douane a\u0300 l\u2019importation (DDI). Sur le DDI, apprend-on, l\u2019E\u0301tat du Cameroun s\u2019est prive\u0301 de recettes e\u0301quivalentes a\u0300 147,6 milliards de FCFA en 2022, afin d\u2019alle\u0301ger sous la forme d\u2019exone\u0301rations ou d\u2019abattements, les charges des entreprises (82,9 milliards de FCFA) et des me\u0301nages (64,7 milliards de FCFA). Sur ce poste, les entreprises sont les principaux be\u0301ne\u0301ficiaires des cadeaux fiscaux de l\u2019E\u0301tat, gra\u0302ce notamment aux mesures incitatives de promotion du secteur agropastoral, mais surtout a\u0300 la faveur de la loi de 2013 portant incitations a\u0300 l\u2019investissement prive\u0301 au Cameroun, qui accorde des exone\u0301rations allant de 5 ans a\u0300 10 ans aux porteurs de projets d\u2019investissement.<\/p>\n

\u00ab Il ressort de la re\u0301partition de la de\u0301pense fiscale suivant leur but social, e\u0301conomique ou environnemental que 51% de la de\u0301pense fiscale (au Cameroun en 2022) vise des objectifs sociaux, contre 45,4% pour des objectifs e\u0301conomiques, et 1,5% pour des objectifs environnementaux. La de\u0301pense fiscale de TVA en 2022 repre\u0301sente 51,9% des de\u0301penses fiscales totales, dont 36,8% pour des mesures a\u0300 but social, contre 14,9% pour les objectifs e\u0301conomiques. En ce qui concerne les droits de douane a\u0300 l\u2019importation, la de\u0301pense fiscale repre\u0301sente 30,1% des de\u0301penses fiscales totales, dont 16,7% relatifs aux mesures e\u0301conomiques et 11,6% relatifs a\u0300 des mesures sociales. Relativement aux droits d\u2019accises, 49% de la de\u0301pense fiscale y relative vise des objectifs sociaux \u00bb, re\u0301sume le rapport du ministe\u0300re des Finances.<\/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) – A en croire les donne\u0301es du ministe\u0300re des Finances, les me\u0301nages ont e\u0301te\u0301 les principaux be\u0301ne\u0301ficiaires des de\u0301penses fiscales au Cameroun au cours de l\u2019anne\u0301e 2022. Officiellement, les me\u0301nages camerounais ont capte\u0301 59,6% de la de\u0301pense fiscale globale de 490,8 milliards de FCFA (en hausse de 51,2 milliards […]<\/p>\n","protected":false},"author":82,"featured_media":61128,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,50,49],"class_list":["post-61129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-africa-press","tag-africa-press-cameroun","tag-cameroun"],"yoast_head":"\nD\u00e9penses Fiscales : au Cameroun, les M\u00e9nages B\u00e9n\u00e9ficient de 59,6% de L\u2019Enveloppe Estim\u00e9e \u00e0 490,8 Milliards de FCFA en 2022 - Cameroun<\/title>\n<meta name=\"description\" content=\"Investir au Cameroun) - A en croire les donne\u0301es du ministe\u0300re des Finances, les me\u0301nages ont e\u0301te\u0301 les principaux be\u0301ne ...\" \/>\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\/depenses-fiscales-au-cameroun-les-menages-beneficient-de-596-de-lenveloppe-estimee-a-4908-milliards-de-fcfa-en-2022\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9penses Fiscales : au Cameroun, les M\u00e9nages B\u00e9n\u00e9ficient de 59,6% de L\u2019Enveloppe Estim\u00e9e \u00e0 490,8 Milliards de FCFA en 2022\" \/>\n<meta property=\"og:description\" content=\"Investir au Cameroun) - 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