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The treatment of this theme shows that the implementation of the tax transaction is a process that encompasses several concessions that must be made reciprocally by the parties. Given that the transaction is the result of a legal mechanism that favors alternative dispute resolution. It is important to identify the actors and the object of the transaction. It is also important to set out the rules governing the actual settlement of the transaction. However, the Minister of Finance remains a key player in this process, although the involvement of tax professionals should not be overlooked. Tax settlements are possible for virtually all taxes, and can be requested at any stage of the tax dispute procedure. In fact, it can be used at both the administrative and jurisdictional stages of the dispute. Admittedly, the transaction is an advantageous mechanism for the parties. However, there is still room for improvement.
About the author
MALANG II Salomon, tax lawyer and senior tax consultant to firms in the UEMOA and CEMAC regions, holds several research certificates in taxation and public finance from the Université de Sherbrooke in Canada, and is the author of several multilingual scientific works and articles on taxation.
