Elements of analysis of a policy of mixed tax relief: Case of Senegal

Abstract

Improving the business climate has long been a rel concern of our political and administrative authorities. Thus, since 1974, Senegal has continued to implement and attempt to readjust various tax progams or policies whose purpose is to attractt foreign capital.

Precisely, this obsession with aving to free ourselves from colossal tax revenues that are largely profitable for our States worries and challenges, in view of the socio-economic and infrastructural challenges. Which characrerize the daily lives of taxpapers.

Certainly, investment is fundamental; nevertheless, this all-out tax exemption policy has a serious impact on state revenue, especially since the results are more than mixed. Hence the question of the effectiveness of this policy of fiscal generosity? Therefore, it is urgent to evaluate and analyze the repercussions of this reduction policy considered to be detrimental to tax revenues. Unfortunately, far from despairing, our authorities are valiantly working in this direction with its procession of promises and illusions. This study is based on a documentary review drawing on reports established by various organizations making it possible to assess the effectiveness of this entire tax exemption policy.

Keywords: tax policy, exemption, tax, tax incentives, State.

Classification JEL : H3 ; H25 ; H29.

Paper type : Theoritical Research