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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)
About the author
Der Autor ist ein beninischer Enarch mit einem Diplom als technicien Supérieur en Fiscalité und einem Master in Unternehmens- und Wirtschaftsjuristen der Universität Parakou (Benin). Er hat sich in Geschäftsbanken als Steuerbeauftragter und Finanzkontrolleur bewährt. Als Berater und Steuerberater ist der Autor in der Steuerpraxis
