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Polityka podatkowa i rozwój w Afryce

Polityka podatkowa i rozwój w Afryce

Mahamat OUMAR

45,88 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Empresa y gestión
ISBN:
9786209296529
45,88 €
IVA incluido
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Sobre IBD

Polityka podatkowa francuskojęzycznych krajów afrykańskich jest wystawiana na próbę przez zakładanie na ich terytorium międzynarodowych firm. Nawet jeśli firmy te przynoszą wzrost gospodarczy i zmniejszają bezrobocie, w dużej mierze przyczyniają się do uchylania się od płacenia podatków. Praktyka ta nie pozostaje bez konsekwencji dla dochodów państwa i zagraża polityce rozwojowej.Dochody podatkowe stanowią ponad połowę oczekiwanych dochodów w budżecie państwa. Ważne jest, aby wprowadzić narzędzia podatkowe w celu ograniczenia lub nawet zmniejszenia wycieku zysków, który jest podstawą podatku dochodowego od osób prawnych. W ramach międzynarodowych konwencji kraje afrykańskie muszą zaproponować podejście specyficzne dla ich rzeczywistości gospodarczej, aby lepiej zrozumieć dochody generowane na ich terytorium.

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