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Our Knowledge Publishing (2023)

The problem of taxing digital giants in Mali

Chiaka Ak BAMBA

Titre : The problem of taxing digital giants in Mali

Auteur (s)  : Chiaka Ak BAMBA
Editeur  : Our Knowledge Publishing
Date de parution : 2023-07-25
Pages : 152

Since 1990, humanity as a whole has been faced with technological upheavals on an unprecedented scale. All sectors of activity have been affected.Unfortunately, some areas are struggling to adapt to this new reality because of their rather archaic structures and the unorthodox policies of the companies dominating this technological upheaval, namely the GAFAMs. One of these areas is taxation, the instrument of choice in the hands of governments, which today faces a number of challenges that prevent it from fulfilling its regal mission of mobilizing budget revenues.Faced with this situation, all states are suffering huge tax losses, and what’s worse, African states such as Mali, because of their technological backwardness, are suffering more than just losses, they are facing real digital enslavement from the masters of this revolution : the digital giants.The aim of this research is therefore to provide concrete solutions to the tax losses these giants are inflicting on the Malian state budget.

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Page publiée le 10 septembre 2023