{"id":976,"date":"2016-10-18T16:50:53","date_gmt":"2016-10-18T14:50:53","guid":{"rendered":"http:\/\/credaf.org\/?p=976"},"modified":"2019-04-01T14:14:44","modified_gmt":"2019-04-01T12:14:44","slug":"reunion-pct-17-18-octobre-2016","status":"publish","type":"post","link":"https:\/\/credaf.org\/en\/reunion-pct-17-18-octobre-2016\/","title":{"rendered":"R\u00e9union de la Plateforme pour la Collaboration Fiscale des 17 &#038; 18 Octobre 2016"},"content":{"rendered":"<p>[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime;][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbleft\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb]<\/p>\n<p style=\"text-align: justify;\">Le renforcement des syst\u00e8mes fiscaux est l\u2019une des priorit\u00e9s de d\u00e9veloppement pour les pays \u00e9mergents et en voie de d\u00e9veloppement, comme cela a \u00e9t\u00e9 mis en exergue dans le cadre des Objectifs de D\u00e9veloppement Durable (ODD) et r\u00e9it\u00e9r\u00e9 dans le programme d\u2019action d\u2019Addis-Abeba et l\u2019<em>Addis Tax Initiative<\/em> (ATI) en Juillet 2015. Dans ce contexte et \u00e0 la demande du G20, le rapport <em>Enhancing the Effectiveness of External Support in Building Tax\u00a0Capacity in Developing Countries\u00a0<\/em><a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> a \u00e9t\u00e9 pr\u00e9par\u00e9 par des experts des quatre Organisations Internationales (Banque Mondiale, FMI, OCDE et ONU) qui composent la Plateforme pour la Collaboration Fiscale (PCT). Ce rapport se fonde sur la n\u00e9cessit\u00e9 d\u2019avoir un support coordonn\u00e9 et structur\u00e9 entre pays donateurs et Organisations Internationales (OI) dans le renforcement efficace des comp\u00e9tences fiscales.<\/p>\n<p style=\"text-align: justify;\">L\u2019implication des pays en voie de d\u00e9veloppement est primordiale mais le Secr\u00e9tariat est conscient de la lassitude qu\u2019engendre la multiplication des r\u00e9unions, souvent lointaines. Plusieurs formations et r\u00e9unions en ligne ont d\u00e9j\u00e0 \u00e9t\u00e9 organis\u00e9es et d\u2019autres sont appel\u00e9es \u00e0 se d\u00e9velopper.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, les RTOs (<em>Regional Tax Organisations<\/em>), comme le CIAT et le CREDAF, ont pr\u00e9sent\u00e9 les contraintes auxquelles les pays en d\u00e9veloppement doivent faire face, \u00e0 savoir\u00a0:<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; La gestion de la connaissance, des ressources humaines et l\u2019am\u00e9lioration des v\u00e9rifications fiscales ;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; La barri\u00e8re de la langue dans l\u2019acc\u00e8s \u00e0 l\u2019information et \u00e0 la documentation dans les langues autres que l\u2019anglais (ex\u00a0: pays francophones) ;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; Le foss\u00e9 entre le niveau politique et celui des dirigeants (DG) et cadres des administrations fiscales qui nuit \u00e0 une bonne compr\u00e9hension mutuelle ;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; Les fr\u00e9quentes rotations de personnel dans les administrations fiscales.<\/p>\n<p style=\"text-align: justify;\">L\u2019OCDE pr\u00f4ne le d\u00e9veloppement d\u2019une architecture r\u00e9gionale pour mettre en \u0153uvre et renforcer les nouveaux standards fiscaux dans le cadre des discussions BEPS. Les membres du PCT ont \u00e9galement rappel\u00e9 l\u2019aide pr\u00e9cieuse que les RTOs, dont le CREDAF, apportent dans le processus de normalisation des r\u00e8gles fiscales. Par ailleurs, l\u2019ensemble des participants s\u2019accordaient sur le fait que la notion de conditionnalit\u00e9 dans l\u2019aide internationale \u00e9tait n\u00e9gativement connot\u00e9e et contreproductive pour atteindre les objectifs fix\u00e9s. L\u2019expression \u00ab\u00a0indicateurs ou objectifs commun\u00e9ment d\u00e9cid\u00e9s \u00bb semble \u00eatre plus appropri\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Un autre objectif essentiel est d\u2019inclure l\u2019ensemble des acteurs locaux (soci\u00e9t\u00e9 civile, entreprises, politiques, administrations, experts fiscaux et m\u00e9dias) afin d\u2019\u00e9tablir un lien de confiance entre contribuables et services publics et susciter une prise de conscience sur les probl\u00e9matiques abord\u00e9es par le PCT.<\/p>\n<p style=\"text-align: justify;\">L\u2019\u00e9tablissement de MTRS (Strat\u00e9gies de r\u00e9formes \u00e0 moyen terme) doit, selon le Royaume-Uni, \u00eatre adapt\u00e9 \u00e0 chaque pays en d\u00e9veloppement, afin que ceux-ci se les approprie. Ils sont donc cruciaux \u00e0 bien des \u00e9gards :<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; Le renforcement des comp\u00e9tences fiscales demande un effort persistent et multimodal pour atteindre des changements perceptibles ;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; Les environnements \u00e0 faible capacit\u00e9 b\u00e9n\u00e9ficient d\u2019une vision \u00e0 moyen terme\u00a0;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">&#8211; Une vision de moyen terme permet de mieux orienter le soutien\u00a0au pays, de faire face aux instabilit\u00e9s et incertitudes (par exemple politiques) et d\u2019\u00e9clairer les contribuables sur les orientations fiscales.<\/p>\n<p style=\"text-align: justify;\">La fiscalit\u00e9 et le d\u00e9veloppement \u00e9conomique seront des th\u00e9matiques majeures trait\u00e9es sous la pr\u00e9sidence allemande du G20 en 2017, avec la situation de l\u2019Afrique au centre des discussions. Les enjeux li\u00e9s aux infrastructures, \u00e0 l\u2019imposition et \u00e0 la lutte contre la corruption, font partie des th\u00e8mes qui seront abord\u00e9s. Ainsi, l\u2019Allemagne esp\u00e8re que le soutien du G20 pourra faire la diff\u00e9rence dans l\u2019am\u00e9lioration de ces probl\u00e9matiques.<\/p>\n<p style=\"text-align: justify;\">Afin de s\u2019assurer que l\u2019Agenda pour la Taxation Internationale ait des retomb\u00e9es pour les pays en voie de d\u00e9veloppement, les pays doivent identifier des priorit\u00e9s raisonnables en la mati\u00e8re. Dans ce cadre, la coop\u00e9ration r\u00e9gionale et le r\u00f4le des organisations fiscales r\u00e9gionales (RTOs) qui \u0153uvrent pour la coop\u00e9ration fiscale, comme le CREDAF et le CIAT, jouent un r\u00f4le de relais dans l\u2019\u00e9change d\u2019exp\u00e9riences. L\u2019initiative d\u2019Addis-Abeba fournit un haut niveau d\u2019engagement politique \u00e0 ce propos, le d\u00e9fi \u00e9tant dor\u00e9navant de traduire le tout en actions concr\u00e8tes et durables. Le processus a donc besoin d\u2019intensifier la coop\u00e9ration fiscale internationale et d\u2019\u00eatre davantage inclusif.<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Am\u00e9liorer l\u2019efficacit\u00e9 des aides ext\u00e9rieures dans le renforcement des comp\u00e9tences fiscales dans les pays en d\u00e9veloppement<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><!-- AddThis Related Posts generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>\u00c0 la demande du G20, la Plateforme pour la Collaboration Fiscale (PCT) a r\u00e9dig\u00e9 un rapport visant \u00e0 \u00e9tudier les moyens de renforcer les syst\u00e8mes fiscaux des pays \u00e9mergents et en voie de d\u00e9veloppement. \u00c0 Bercy, les 17 &#038; 18 octobre, les membres du PCT ont tenu une r\u00e9union avec pays donateurs, agences d&rsquo;aide au d\u00e9veloppement et organisations fiscales r\u00e9gionales, dont le CIAT et le CREDAF. <\/p>","protected":false},"author":13,"featured_media":2750,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[171],"tags":[],"class_list":["post-976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"acf":[],"gutentor_comment":0,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>- R\u00e9union de la Plateforme pour la Collaboration Fiscale des 17 &amp; 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