{"id":9711,"date":"2026-06-11T07:00:00","date_gmt":"2026-06-11T07:00:00","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9711"},"modified":"2026-08-13T07:03:15","modified_gmt":"2026-08-13T07:03:15","slug":"de-la-recherche-a-la-reforme-leswatini-renforce-limposition-des-particuliers-fortunes","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/news\/de-la-recherche-a-la-reforme-leswatini-renforce-limposition-des-particuliers-fortunes\/","title":{"rendered":"De la recherche \u00e0 la r\u00e9forme : l\u2019Eswatini renforce l\u2019imposition des particuliers fortun\u00e9s"},"content":{"rendered":"\r\n
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La recherche apporte le plus grand b\u00e9n\u00e9fice lorsqu\u2019elle sert de base \u00e0 des r\u00e9formes concr\u00e8tes. Au Royaume d\u2019Eswatini, les conclusions du Guide de l\u2019ATAF pour la mise en \u0153uvre d\u2019un r\u00e9gime fiscal efficace destin\u00e9 aux particuliers fortun\u00e9s (HNWI)<\/a> en Afrique se traduisent d\u00e9sormais par des mesures concr\u00e8tes visant \u00e0 renforcer l\u2019imposition des particuliers fortun\u00e9s et \u00e0 prot\u00e9ger les recettes int\u00e9rieures.<\/p>\n

Les experts de l\u2019ATAF, MM. Paul Khanare et Michael Mwaura, de l\u2019Administration fiscale du Kenya, ont collabor\u00e9 avec l\u2019administration fiscale de l\u2019Eswatini (ERS) afin de soutenir l\u2019\u00e9laboration d\u2019un cadre fiscal pour les particuliers fortun\u00e9s adapt\u00e9 au contexte \u00e9conomique et social du pays. L\u2019Eswatini figurait parmi les pays ayant fait l\u2019objet d\u2019\u00e9tudes de cas qui ont nourri les recherches de l\u2019ATAF et a depuis pris des mesures d\u00e9lib\u00e9r\u00e9es pour mettre en \u0153uvre ses recommandations.<\/p>\n

La mission d\u2019assistance technique a aid\u00e9 l\u2019ERS \u00e0 consolider les fondements essentiels d\u2019un r\u00e9gime fiscal efficace pour les particuliers fortun\u00e9s, notamment en identifiant et en d\u00e9finissant ces derniers, en renfor\u00e7ant les cadres juridiques et administratifs, en am\u00e9liorant l\u2019utilisation des donn\u00e9es relatives aux contribuables, en renfor\u00e7ant la gestion des risques de non-conformit\u00e9 et en \u00e9laborant une strat\u00e9gie nationale sp\u00e9cifique pour ces particuliers.<\/p>\n

L\u2019Eswatini rejoint ainsi le Lesotho parmi les membres de l\u2019ATAF qui traduisent la recherche en actions concr\u00e8tes, d\u00e9montrant ainsi comment des orientations fond\u00e9es sur des donn\u00e9es factuelles peuvent soutenir des r\u00e9formes pratiques visant \u00e0 renforcer la mobilisation des recettes int\u00e9rieures.<\/p>\n <\/div>\r\n \r\n

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Renforcer les politiques fiscales gr\u00e2ce \u00e0 la recherche<\/h3>\r\n <\/div>\r\n\r\n
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Un nouveau rapport met en lumi\u00e8re les progr\u00e8s croissants de l\u2019Afrique en mati\u00e8re de transparence fiscale<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019ATAF lance la s\u00e9rie de \u00ab discussions au coin du feu \u00bb 2026 de l\u2019ATRN avec une conf\u00e9rence publique donn\u00e9e par le Pr\u00e9sident du comit\u00e9 des n\u00e9gociations fiscales internationales des Nations unies<\/h3>\r\n <\/div>\r\n\r\n
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Promouvoir des syst\u00e8mes fiscaux sensibles au genre \u00e0 travers l\u2019Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Les r\u00e9formes fiscales du Nigeria en mati\u00e8re d\u2019\u00e9conomie num\u00e9rique g\u00e9n\u00e8rent plus de 120 millions de dollars am\u00e9ricains aupr\u00e8s de prestataires non-r\u00e9sidents<\/h3>\r\n <\/div>\r\n\r\n
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La Namibie r\u00e9examine sa politique fiscale en pr\u00e9vision des r\u00e9formes fiscales mondiales<\/h3>\r\n <\/div>\r\n\r\n
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Les recherches de l’ATAF appellent \u00e0 des syst\u00e8mes fiscaux plus solides et structur\u00e9s sensibles au genre \u00e0 travers l’Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Le Soudan du Sud poursuit ses avanc\u00e9es en mati\u00e8re de prix de transfert et de r\u00e9formes institutionnelles<\/h3>\r\n <\/div>\r\n\r\n
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De la recherche \u00e0 la r\u00e9forme : l\u2019Eswatini renforce l\u2019imposition des particuliers fortun\u00e9s<\/h3>\r\n <\/div>\r\n\r\n
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Transformer l\u2019\u00e9valuation des politiques en actions contre les flux financiers illicites<\/h3>\r\n <\/div>\r\n\r\n
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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":9712,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[199],"news-categories":[],"class_list":["post-9711","news","type-news","status-publish","has-post-thumbnail","hentry","category-actualite","tag-actualite-3"],"acf":[],"_links":{"self":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news\/9711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/comments?post=9711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media\/9712"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media?parent=9711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/categories?post=9711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/tags?post=9711"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news-categories?post=9711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}