Document de travail

Une coopération fiscale internationale inclusive et efficace : Points de vue des pays du Sud

Document de travail 172

L’année 2023 est marquée par une forte demande pour que les Nations Unies jouent un rôle plus important dans la gouvernance fiscale mondiale. Néanmoins, il n’existe pas encore de consensus mondial sur la voie à suivre. Le présent document examine la manière dont les Nations Unies (ONU) pourraient créer une instance de coopération internationale plus inclusive et plus efficace. Il définit l’architecture de gouvernance actuelle comme un « complexe de régimes internationaux », soulignant le fait que plusieurs institutions régissent la coopération fiscale internationale, sans aucune hiérarchie entre elles. Sur la base d’informations tirées d’entretiens avec 33 responsables gouvernementaux (principalement des pays à faibles revenus) menés entre mai et juillet 2023, et sur la base des revues de littérature sur les dispositifs de gouvernance mondiale dans d’autres domaines politiques, nous discuterons du rôle que l’ONU pourrait jouer dans ce complexe de régimes internationaux.

Auteurs

Lucinda Cadzow

Lucinda Cadzow is a Fellow in International Political Economy (IPE) in the International Relations Department at LSE. Prior to joining LSE, Lucinda obtained a DPhil in International Relations at the University of Oxford, an MPhil in International Relations from the University of Oxford, and a Bachelor of Arts (Honours) at Monash University in Melbourne.

Martin Hearson

Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.

Frederik Heitmüller

Frederik Heitmüller is an Associate Postdoctoral Fellow with ICTD’s International Tax Team. His research focuses on policies against corporate tax avoidance, the influence of international norms in the Global South and global tax governance. He is also an independent consultant on tax policy. Prior to joining ICTD, he obtained a PhD from Leiden University, Netherlands, where he investigated the political economy of the BEPS Project in the Global South as member of the GLOBTAXGOV project, and taught courses on international and comparative taxation. He has a master’s degree in political science from Sciences Po Bordeaux and University of Stuttgart.

Katharina Kuhn

Katharina Kuhn is a PhD Candidate at the London School of Economics’ Department of International Relations. She holds a BA in Political Science, Sociology and Religious Studies from the University of Würzburg, and an MSc in Global Governance and Diplomacy from the University of Oxford. Katharina researches the factors that shape the international tax policy of developing states, with a particular focus on their participation in the OECD/G-20 BEPS Project.

Okanga Okanga

Okanga Okanga is a Nigerian and Canadian lawyer, academic and tax policy consultant. He holds masters and doctorate in law degrees from Dalhousie University. He researches and teaches mainly tax law and policy, with occasional research into international trade law and development studies.

Tovony Randriamanalina

Tovony Randriamanalina has a PhD in International Tax Law from the University of Paris-Dauphine. Prior to her academic work, she was a Tax Official at the Malagasy Revenue Authority and is a graduate of the National School of Administration of Madagascar. She researches the appropriateness of the transfer pricing rules for the particular case of developing countries. Her presentation on this topic won the prize for the best student paper of the ATAF/ATRN inaugural conference of the African Tax Research Network on 2015.
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Détails de la publication

Editeur: ICTD
Date: août 2023
Citation: Cadzow, L.; Hearson, M.; Heitmüller, F.; Kuhn, K., Okanga, O. and Randriamanalina, T. (2023) Une coopération fiscale internationale inclusive et efficace : Points de vue des pays du Sud, ICTD Working Paper 172, Brighton: Institute of Development Studies, DOI 10.19088/ICTD.2023.059