Africa Mining vision » adoptée en 2009 par les chefs d'Etat de l'Union Africaine est de renforcer l'harmonisation des régimes fiscaux miniers pour améliorer la mobilisation des recettes à l'échelle du continent, le constat de la regressivité des régimes fiscaux est une question que les pays du contient africains ne devront pas sous-estimer. La question d'un renforcement de la progressivité des régimes fiscaux devra être au coeur des négociations afin que les législations restent harmonisées dans le long terme et se ,
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URL : https://hal.archives-ouvertes.fr/halshs-01146261
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