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Impôts et Justice Sociale

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by Tax Justice Network

5.0(1 reviews)

79 episodes

Updated Bi-weekly

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Podcast Overview

Impôts et Justice Sociale, votre podcast francophone du réseau Tax Justice Network

Language

🇫🇷

Publishing Since

2/26/2019

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Recent Episodes

July 8, 2026

#78 Opacité financière: l'angle mort volontaire entretenu par l'OCDE

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style= "font-family: 'Times New Roman'; font-size: 12pt; color: #1d1c1d; mso-style-textfill-fill-color: #1d1c1d;"> Dans cette 78e édition d'« Impôt et Justice sociale », Idriss Linge reçoit <a title= "https://taxjustice.net/taxjustice_team/alex-cobham/" href= "https://taxjustice.net/taxjustice_team/alex-cobham/"> Alex Cobham</a>, directeur exécutif de <a title="https://taxjustice.net/" href="https://taxjustice.net/"> Tax Justice Network</a>, pour décrypter la récente mise à jour de l'<a title= "https://fsi.taxjustice.net/" href= "https://fsi.taxjustice.net/">Indice d'Opacité Financière.</a> Fondé sur deux critères objectifs — niveau de secret légal et poids réel des flux financiers — cet indice contraste avec les listes de l'UE et de l'OCDE, jugées politisées et défavorables aux petites nations africaines ou caribéennes. Les États-Unis dominent le classement, suivis de la Suisse, Singapour, Hong Kong et des Émirats arabes unis. Nouveauté 2026 : un sous-indice immobilier place le Royaume-Uni en 8e position, ses trusts offshore permettant d'acheter des biens à Londres en toute opacité. Cobham dénonce enfin le « reputation washing » de l'OCDE, qui impose ses normes à l'Afrique sans réciprocité, à travers son rapport annuel sur la transparence fiscale. L'épisode évoque enfin pourquoi <a title="https://financing.desa.un.org/unfcitc" href= "https://financing.desa.un.org/unfcitc"> les négociations onusiennes</a> dont le cinquième tour est prévu dès le 3 août prochain, sont la seule voie vers une gouvernance fiscale mondiale plus juste et capable d'aider l'Afrique à mobiliser des ressources financières domestiques hors dette, pour accompagner son agenda de développement.

May 22, 2026

#77 Conflit fiscaux: L'Afrique défend sa souveraineté à l'ONU

<p class= 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style= "margin-top: 5pt; margin-bottom: 5pt; border: none; mso-border-left-alt: none; mso-border-top-alt: none; mso-border-right-alt: none; mso-border-bottom-alt: none; mso-border-between: none;"> Dans cette 77e édition du podcast « Impôt et Justice sociale », produite par <a title="https://taxjustice.net/" href= "https://taxjustice.net/"> Tax Justice Network</a>, Idriss Linge décrypte les débats de la quatrième session du Comité intergouvernemental de négociation (INC) qui s'est tenue du 2 au 13 février 2026 au siège des Nations Unies à New York. Au cœur des échanges : la prévention et la résolution des différends fiscaux dans le cadre du futur Protocole 2 de la Convention-cadre des Nations Unies sur la coopération fiscale internationale, avec un accent particulier sur l'épineuse question des prix de transfert et de l'accès aux bases de données de comparables, aujourd'hui captées par des opérateurs privés inaccessibles aux administrations africaines. L'épisode restitue les positions du Sénégal, du Ghana, du Libéria, du Botswana et de l'Égypte — qui défend les audits simultanés contre les accords préalables sur les prix (APA) jugés taillés pour les économies riches — ainsi que la proposition alternative de Tax Justice Network : reporting pays par pays public, registre des bénéficiaires effectifs et échange automatique d'informations renforcé. L'objectif : consolider le rapport de force imposé par le Groupe africain face à l'OCDE et endiguer les pertes fiscales colossales — 49 milliards de dollars par an liés aux seules multinationales selon le State of Tax Justice — qui privent les pays du Sud des moyens de financer leurs hôpitaux, leurs écoles et leur transition écologique.

January 13, 2026

#76: Transparence et souveraineté fiscale, deux facettes d'une même ambition

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margin-bottom: 8pt; border: none; mso-border-left-alt: none; mso-border-top-alt: none; mso-border-right-alt: none; mso-border-bottom-alt: none; mso-border-between: none;"> Dans cette 76e édition du podcast « Impôt et Justice sociale », produite par Tax Justice Network, l'invité Ryad Selmani, responsable du Plaidoyer Justice Fiscale chez <a title= "https://ccfd-terresolidaire.org/" href= "https://ccfd-terresolidaire.org/"> CCFD-Terre Solidaire</a>, revient sur les négociations historiques de la Convention-cadre des Nations Unies sur la coopération fiscale, tenues à Nairobi en 2025. Il y expose les enjeux majeurs liés à la souveraineté fiscale des pays en développement, les mécanismes de répartition équitable des droits d'imposition, la nécessité d'un échange automatique d'informations fiscales universel ainsi que le rôle central de la société civile dans ces processus. L'objectif : promouvoir une justice fiscale inclusive et renforcer la mobilisation de ressources pour le développement durable et la lutte contre le changement climatique. Intervient dans ce podcast: <a title= "https://www.linkedin.com/in/ryad-selmani-a197b5155/?originalSubdomain=fr" href= "https://www.linkedin.com/in/ryad-selmani-a197b5155/?originalSubdomain=fr"> Ryad Selmani</a>: Responsable du plaidoyer justice fiscale, CCFD Terre-Solidaire

79 total episodes available

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What is Impôts et Justice Sociale?: Impôts et Justice Sociale, votre podcast francophone du réseau Tax Justice Network
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