Fiscalité : pourquoi l’État peine à élargir le cercle des contribuables ?
Increasing tax revenues has become a priority for many African states facing growing financing needs. Between public investment, social spending, and debt servicing, budgetary leeway remains limited. Yet, raising tax rates alone is not enough to sustainably increase resources. The real challenge lies in broadening the tax base—that is, the ability to get a greater number of economic actors to contribute—in economies where a large share of activity still escapes formal taxation.
In Senegal, as in several countries in the region, the tax burden falls primarily on a relatively small number of taxpayers. Large companies, formal sector employees, and certain structured activities generate the bulk of revenue, while a significant portion of the economy remains difficult to tax. According to data from the Ministry of Finance and the Directorate General of Taxes and State Property, tax revenue has represented approximately 18% of gross domestic product in recent years, a level close to the WAEMU average but still lower than that observed in many emerging economies.
The structure of the economy largely explains this situation. The informal sector plays a significant role in employment and production, complicating the collection of traditional taxes. Many activities escape registration, generate irregular income, or operate outside of administrative channels. Under these conditions, increasing revenue depends less on raising tax rates than on improving taxpayer identification, simplifying procedures, and modernizing collection tools.
The issue also concerns the efficiency of the tax administration. While the digitalization of tax returns, data cross-referencing, and the fight against fraud have led to progress in recent years, significant room for improvement remains. When the collection system is incomplete, the tax burden falls on the most visible actors, which can create a sense of injustice and discourage investment. A tax system perceived as unbalanced reduces taxpayer compliance and limits the effectiveness of reforms.
Broadening the tax base also requires better integration of activities that are currently under-taxed, without jeopardizing their operation. The goal is not simply to tax more, but to build a fairer and more transparent system. Simplified regimes, tailored flat-rate tax packages, or progressive mechanisms can allow for the gradual integration of certain activities without hindering their growth. This approach is often considered more effective than one-off tax increases.
The mobilization of tax revenue therefore depends as much on the structure of the economy as on fiscal policy choices. As long as the tax base remains narrow, any increase in financing needs translates into additional pressure on the same taxpayers. In the long term, the soundness of public finances depends less on the level of tax rates than on the ability to broaden tax participation and strengthen confidence in the tax system.
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