Sur le continent africain, où sévit le fléau de l’économie parallèle, des systèmes de traçabilité sur les produits soumis aux droits d’accise, soit un impôt indirect qui touche la consommation de certains produits spécifiques (tabac, alcool etc.), permettent de protéger les États et les consommateurs.
D’après un rapport de l’Organisation de coopération et de développement (OCDE) de 2018, le commerce illégal ferait perdre 50 milliards de dollars à la seule Afrique de l’Ouest. Biens culturels, espèces sauvages, ivoire, c’est en réalité tout le continent africain qui doit faire face à ce fléau. Les flux financiers illicites qui peuvent prendre différentes avatars (évasion fiscale, contrebande, contrefaçon etc.) fragiliseraient les consommateurs en leur proposant des produits potentiellement dangereux et les Etats en les privant d’une très importante manne financière. De nombreux gouvernements cherchent par tous les moyens à réduire ces pratiques. Certains outils ont fait leur preuve, comme SICPATRACE, un système de traçabilité proposé par la société suisse SICPA et déployé dans une vingtaine de pays.
Cette solution permet de surveiller l’ensemble des chaines d’approvisionnement via un système de suivi et de traçabilité des marchandises. L’exemple togolais D’après un rapport publié par le ministère de l’Économie et des Finances du Togo en 2021, des résultats encourageants ont été observés dans ce pays d’Afrique de l’Ouest situé dans le golfe de Guinée, avec une augmentation de 35% sur la collecte des droits d’accises pour les bières et le tabac. D’après l’Office Togolais des Recettes (OTR), le commerce illicite s’élevait autrefois à près de 14 milliards de FCFA par an, soit presque 22 millions d’euros. Le flux d’importation de cigarettes et de bières, qui échappe au contrôle fiscal, atteint respectivement 40% et 80%, pour un montant estimé à 2,5 (4 millions d’euros) et 3,5 milliards (5 millions d’euros) de FCFA de pertes annuelles. Un manque à gagner considérable, auquel le gouvernement togolais a souhaité mettre un terme avec la solution automatisée de marquage (SAM) en septembre 2020 proposée par SICPA, une solution technologiquement identique à celle planifiée pour le Cameroun, afin de lutter contre le commerce illicite et de promouvoir une économie légitime.
Le nombre d’opérateurs économiques enregistrés dans la SAM, qui ont donc régularisé leur situation fiscale, permet ainsi de rétablir les bases d’une saine concurrence entre opérateurs économiques. Un opérateur qui a régularisé sa situation fiscale va de fait régler les montants liés à la TVA et à l’impôt sur les sociétés. Des succès en Tanzanie, en Ouganda et au Kenya En Afrique de l’Est, les autorités fiscales tanzaniennes (TRA) ont mis en place SICPATRACE en 2019 pour lutter contre le commerce illicite. La collecte des droits d’accise est passée de 24 milliards de dollars en janvier 2019 à 28 milliards de dollars en avril de la même année après l’introduction du système par le TRA. En 2020, le TRA a fait état d’une augmentation de 34% de la collecte des recettes. En Ouganda, plus de 200 producteurs utilisent le système de marquage. Les autorités ougandaises (URA), quant à elles, enregistrent depuis avril 2021 une croissance de 11,6 % par rapport à l’année précédente dans la collecte des droits d’accises locaux auprès de 211 fabricants utilisant le système de marquage. En novembre 2021, les autorités kenyanes (KRA) ont dépassé leur objectif de collecte de recettes, malgré l’impact du COVID sur l’économie. D’après un rapport de la Banque mondiale, la mise en œuvre du système a entraîné une augmentation des recettes fiscales sur le tabac.
Les autorités ont signalé une augmentation de 76% des ventes légitimes de cigarettes et de cigares entre 2013 et 2016. Au cours de l’exercice 2016/17, les recettes des droits d’accise sur la bière et le tabac ont augmenté de 13,3 %, tandis que les recettes des droits d’accise sur les spiritueux ont augmenté de 22,7 %. La KRA attribue cette croissance à une meilleure conformité permise par le système de traçabilité. Le FMI a également félicité le Kenya pour sa lutte contre le commerce illicite. Alors que la contrebande de carburant autour des pays africains producteurs de pétrole fait la Une des journaux et que le trafic de cigarettes ne faiblit pas au Sahel, l’enjeu de traçabilité de ces produits de consommation n’a pas fini d’être au premier plan des préoccupations gouvernementales en Afrique.
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