Brazzaville positions itself at the centre of fiscal debate
The cavernous conference hall of the ministry compound in downtown Brazzaville filled early on 9 September, as delegates from fifteen African administrations and three European observer missions took their seats. With the Prime Minister on overseas duty, Minister of Agriculture, Livestock and Fisheries Paul Valentin Ngobo assumed the mantle of the opening address, underscoring that Africa’s growth narrative now hinges less on external borrowing and more on the fine-tuning of domestic taxation. His choice of words—“an adapted fiscal architecture for the challenges we face”—set the tone for two days of uncompromising technical discussion, yet offered a courteous nod to Congo’s own reformist agenda.
A laboratory of Congolese reform takes centre stage
Although branded as an international platform, the 2025 edition leans heavily on Brazzaville’s experience of restructuring its tax code. The digitalisation of filing procedures, the widening of the tax base and the pilot phase of a global flat-rate tax have become the show-case subjects. Ludovic Itoua, Director-General of Taxes and State Property, explained that his teams are “working to reinforce the progressivity of personal income taxation, ease the burden on micro-enterprises and nurture a culture of voluntary compliance”. The official insisted that technology is not an end in itself but a means to restore trust between citizen and administration—a nuanced argument that resonated with participants from Accra to Antananarivo.
Fiscal revenue as the linchpin of sustainable development
Speakers converged on a sober macro-economic consensus: shrinking concessional loans and heavier debt servicing leave African treasuries little choice but to mobilise internal revenue. In Ngobo’s formulation, tax policy must simultaneously finance schools, clinics and roads, while sending “positive signals to investors”. Maxence Bringuier, who heads the Dauphine Tax Administration Association, insisted that the colloquium provides “a privileged forum for cooperation and knowledge-sharing in the service of sustainable development”. His remark captured the dual ambition of the gathering—technical rigour paired with developmental purpose.
Digitalisation, inclusion and the civics of paying tax
Recurring throughout the debates is the conviction that technology lowers administrative costs without eroding taxpayer rights. Congo’s nascent e-filing portal was dissected as a case study: by allowing small traders to submit declarations from any smartphone, officials hope to convert informality into formal contribution. Yet Itoua cautioned that enforcement alone cannot win hearts; the administration must communicate transparently about how every franc collected translates into concrete public goods. In the words of one academic from Yaoundé, echoed in the plenary, the ultimate reform is “cultural before it is computational”.
A continental agenda for cooperation
Beyond domestic reforms, working groups examined mechanisms for exchanging information among African tax authorities and for aligning definitions of taxable profit. Proposals ranged from standardised audit templates to joint training curricula. Delegates from France, Belgium and Italy offered comparative insights, but the prevailing mood remained one of African ownership of solutions. Draft recommendations, due for adoption in the closing session, are expected to call for mutual assistance agreements that preserve fiscal sovereignty while combating evasion.
Legal-economic perspective
From a strictly legal standpoint, the introduction of a global flat-rate tax raises questions about congruence with existing corporate and personal tax statutes. Experts argued that Congo’s phased approach—first voluntary, then mandatory—minimises litigation risks. Economically, the redistributive impact of a more progressive income tax schedule could, according to several models presented, widen disposable income among lower earners and stimulate domestic demand. These projections remain indicative, yet they bolster the narrative that sound taxation can be both equitable and growth-enhancing.
Takeaways for policymakers and investors
By the end of the first day, three insights had crystallised. First, fiscal modernisation is no longer a technocratic luxury but a developmental imperative. Second, Congo’s reform trajectory, while still in motion, supplies empirical evidence that digital tools can widen the tax net without stifling entrepreneurship. Third, cross-border cooperation stands as the next frontier; isolated success stories must graduate into regional systems if the continent is to capture its own revenue potential. As participants filtered into evening side-meetings, the understated optimism in the corridors suggested a shared confidence that Brazzaville’s deliberations could nudge African taxation towards a more efficient and inclusive era.