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Bénin : Des abattements fiscaux controversés face à une crise sociale persistante

23 décembre 2024
471 520 2 minutes de lecture

Adoptée le 5 décembre 2024 par l’Assemblée nationale et promulguée le 12 décembre par le président Patrice Talon, la loi de finances 2025 introduit une série de mesures fiscales, notamment des réductions significatives des taxes sur l’alcool, le tabac et les casinos. Ces abattements, bien que loués par certains pour leur potentiel à simplifier la fiscalité et relancer l’activité économique, soulèvent des interrogations sur les priorités d’un gouvernement souvent critiqué pour son manque d’initiatives sociales.

Des baisses fiscales significatives

La réforme fiscale prévue pour janvier 2025 introduit des baisses significatives d’imposition sur plusieurs produits et activités, avec pour objectif déclaré de simplifier le système fiscal tout en soutenant certains secteurs économiques. Le taux unique de 15 % sur les boissons alcoolisées remplace les anciennes taxes variables, auparavant fixées entre 20 % pour les bières et cidres et 45 % pour les champagnes et liqueurs. De même, la taxe sur le tabac est réduite de 50 % à 40 %, tout en maintenant l’allocation des revenus à 80 % pour le Trésor public et 20 % pour la promotion du sport. Les casinos bénéficient également d’un allègement, leur taux d’imposition passant de 25 % à 15 %. Si ces allégements représentent un soulagement fiscal pour les secteurs concernés, ils suscitent néanmoins des critiques dans un contexte économique marqué par des tensions sociales de plus en plus évidentes.

Un contraste saisissant avec l’absence de réformes sociales

Au Bénin, ces abattements s’inscrivent dans un contexte socio-économique tendu. Plus un seul jour ne passe, sans que les populations n’évoquent la misère croissante sur les réseaux sociaux.  A la mi-décembre 2024, de nombreuses femmes se sont mobilisées à la bourse du travail à Cotonou, pour crier leur ras-le-bol face à la crise économique. Alors que les réductions fiscales ciblent des produits de luxe ou des activités perçues comme accessoires, les ménages béninois continuent de souffrir de la flambée des prix des produits de première nécessité. L’huile végétale, par exemple, a connu une hausse marquée ces dernières semaines, sans qu’aucune mesure gouvernementale ne vienne en atténuer l’impact.

Depuis l’arrivée au pouvoir de Patrice Talon en 2016, les critiques sur l’absence de politiques sociales structurantes se multiplient. L’opposition qualifie régulièrement le régime de « gouvernement de bourgeois », dénonçant une gestion centrée sur les élites économiques au détriment des classes populaires.

Une politique fiscale à double tranchant

Pour les défenseurs de ces abattements, la simplification fiscale et la réduction des taux d’imposition constituent un levier économique important, susceptible de dynamiser des secteurs stratégiques et de stimuler la croissance. Mais pour leurs détracteurs, ces mesures reflètent un déséquilibre criant dans les priorités gouvernementales, accentuant les inégalités sociales dans un pays où la majorité de la population peine à joindre les deux bouts. Les mesures fiscales sur ces produits spécifiques   relancent le débat sur les orientations économiques du Bénin. Entre soutien à l’activité économique et carence de réformes sociales, le gouvernement devra répondre à une question capitale, les jours à venir : comment concilier ces deux ambitions pour favoriser un développement inclusif et durable ?

 

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23 décembre 2024
471 520 2 minutes de lecture

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