The dematerialization of tax declaration procedures in Benin

ISBN-13: 9786204575025 / Angielski / Miękka / 68 str.

Abderrahim Kora Y. DAFIA

Opis

In Benin, the tax administration has made use of declaration procedures put in place after independence. The tax declarations made according to this tax procedure have shown their limits and the presence of digital technology in almost all sectors of public life has led to a change in tax operations. The traditional tax declarations are characterized by their slowness induced by administrative hassles and other scourges such as corruption, embezzlement, or other factors constituting handicaps for successful tax operations. These various factors determine the inefficiency of tax filing procedures. In order to improve them, governments have oriented tax operations towards current procedures involving the use of computerized means. In order to improve the yield of tax products for a better mobilization of internal resources of the State, important tax reforms are undertaken. These reforms were accelerated after the adoption of the Strategic Orientation Plan of the Tax Administration (POSAF)

O autorze

DAFIA, Abderrahim Kora Y.The author is a Beninese graduate of the Ecole Nationale d'Administration Fiscale (ENA) with a degree in taxation and a master's degree in corporate and business law from the University of Parakou (Benin). He has worked in commercial banks as a tax officer and financial controller. Consultant and tax advisor.