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PhD Defense: Awa Diouf

Published on June 30, 2021 Updated on July 2, 2021
Le 07 July 2021 De 14:00 à 16:30
Room Pascal - 313

Fiscalité du secteur primaire dans les pays en développement : Cas de l’agriculture et du secteur pétrolier au Sénégal


Pascale Phelinas, Research Director, Institut de Recherche pour le Développement
Jean-François Brun, Associate Professor, Université Clermont Auvergne
Ibrahima Hatie, Economist, Initiative Prospective Agricole et Rurale
François Joseph Cabral, Professor, Université Cheikh Anta Diop
Fouzi Mourji, Professor, Université Hassan II
Catherine Araujo-Bonjean, CNRS researcher, CNRS- Université Clermont Auvergne


Studies carried out in this thesis address relevant topics for economic and social development of Senegal. The main objective is to formulate recommendations in order to collect enough tax revenue from recent gas and oil discoveries, but also better support agriculture through adequate fiscal and trade policies. Three specific objectives are approached in three parts (i) the first evaluates the oil tax system according to several criteria and indicators by taking the example of a field that will produce its first barrel in 2023. (ii) The second part is devoted to the internal and external indirect taxation systems applied to agriculture, in particular the value-added tax and the customs duty, we also study the effectiveness of input exemptions to improve agricultural productivity. (iii) The last part of this thesis establishes a link between non-tariff barriers, competitiveness and taxation, by taking the example of the import ban on poultry products applied since 2005. Before answering these questions, an introductory chapter provides the context by estimating the impact of agricultural support and taxation policies on productivity in the presence of resource revenues. Results show mainly that: (i) Tax income from natural resources on average made it possible for sub-Saharan African countries to increase their agricultural productivity thanks to a fall of the tax pressure on agriculture. (ii) Even if the Senegalese oil tax system was improved as regards effectiveness in 2019 compared to 1998, it can always be optimized, in particular with regard to the fight against corruption, neutrality, and environmental protection. (iii) During its tax transition process, Senegal applied a specific tax policy on agricultural products, in order to protect local industries, but also fight against poverty and collect tax revenues. (iv) Input exemptions granted to farmers since 2004 do not seem to improve agricultural productivity of rice, millet and corn farms. (v) The import ban on poultry goods does not comply with ECOWAS and WTO rules, but its removal will penalize local producers and other branches of the primary and secondary sectors. However, a gradual lifting or better tariff protection will mitigate these negative effects. Results allowed us to formulate policy recommendations in order to increase agricultural productivity and better tax oil extraction in Senegal.


Agricultural taxation, Agricultural productivity, Indirect taxation, Tax exemptions, Oil taxation, rent sharing model, Import ban, Senegal.