CONCLUSION OF CHAPTER IV
No human activity being perfect, and the construction of our
community in all domains (political, economic sociocultural and judicial etc.)
being a gradual process. This chapter of our work was dedicated in proposing
solution which if adopted will contribute in amelioration the fight against tax
evasion and tax avoidance in the administrative and more specifically in the
judicial domain. In so doing, the technic used at this juncture, was mostly
comparative in nature. Reason being that we inspired ourselves from
recommendations of the IMF and the OECD to improve administrative cooperation.
For judicial cooperation, we inspired ourselves from the EU notably through one
of its organs called EUROJUST and from France precisely by examining the way
the PNF functions. Then we went further to propose the creation of such organs
at the community level.
CONCLUSION OF PART II
GENERAL
CONCLUSIONCONCLUSION OF PART II
This part of our work was based on providing an in-depth
analysis of the problems inherent in preventing tax evasion and tax avoidance
and the need of adopting a new approach aimed at enhancing cooperation in
fighting against evasion and tax avoidance in the CEMAC zone. This analysis
revealed the shortcomings of these different mechanisms of cooperation at the
institutional and structural levels. Furthermore, judicial and administrative
cooperation are limited by the absence of a harmonised sub-regional approach on
the modalities of judicial cooperation and on the other hand by the disuse of
sub regional available administrative assistance
mechanisms.
Face with these difficulties, a new approach of cooperation as
earlier mentioned will be necessary to solve the problems highlighted supra.
These new approach concerns both administrative and the judicial dimension of
the cooperation. In the administrative domain, there is the need to rethink
administrative assistance. This entail the adoption of a multifaceted common
policy on tax assistance and the extension of administrative cooperation organs
and countries situate out of the CEMAC zone. Furthermore, the revitalisation of
judicial cooperation will encompass the harmonisation of tax related offences
and the enhancement of judicial institutions.The enhancement of judicial
institutions through consecration of the principle of mutual recognition of
courts decisions on one hand and on the other hand the proposal of some
recommendations relating to the justice system of the community.
GENERAL CONCLUSION
BIBLIOGRAPHYGENERAL
CONCLUSION
Our study was centred on the role of judicial cooperation in
the fight against tax evasion and tax avoidance in the CEMAC zone. This study
confirmed the pre-eminence of administrative cooperation within the framework
of the fight against tax evasion and tax avoidance over judicial cooperation. A
dominance not only asserted within CEMAC but in other sub-regional and regional
groupings worldwide. This state of things thus let us to our problem Statement
which was articulated as:What role does judicial cooperation plays in the
fight against tax evasion and tax avoidance in the CEMAC zone? Faced with
the above-mentioned problematic, our hypothesis was centered on the fact that,
judicial cooperation within the framework of the fight against tax evasion and
tax avoidance in the CEMAC zone supplements administrative cooperation. The
objectives here, being to determine whether the current form of judicial
cooperation within the CEMAC sub-region permits an effective fight against tax
evasion and tax avoidance and if the adoption of a new approach will contribute
in enhancing the role of judicial cooperation in fighting against the
above-mentioned fiscal malpractices. Using the hypothetic and deductive method
the answer to our central problematic consisted in analysing the role of
judicial cooperation within the framework of the fight against tax evasion and
tax avoidance in the CEMAC zone. The objective was to present the generalities
of tax evasion and tax avoidance and the various mode of cooperation devised by
CEMAC member States to solve the problem of tax evasion and tax avoidance. We
further looked at the problems inherent in preventing tax evasion and tax
avoidance and concluded by proposing solution aimed to enhance judicial
cooperation.
As per the method mentioned supra, it was realised that the
role of judicial cooperation within the framework of the fight against tax
evasion and tax avoidance is limited. This limitation is explained by the fact
that, States prefer administrative rather than judicial cooperation to fighting
against tax evasion and tax avoidance. To be candid, the practiced of judicial
cooperation is well developed in criminal matters notably in the fight against
terrorism, human trafficking, drug trafficking, piracy and other forms of
transnational organised crimes
The practiced of administrative cooperation in the fight
against tax evasion and avoidance is based on the exchange of information from
one tax administration or authority to another. This exchange of information
could be on request or automatic. Its practice being regulated at the sub
regional level byCEMAC convention n°17/65-UDEAC-38 of 14th
December 1965 on mutual assistance in tax matters and a more global scale by
the model letter convention of the OECD. Judicial cooperation concerning the
combating of tax evasion and tax avoidance is characterised by the exchange of
mutual legal assistance wherein, we find practices such as, international
rotatory commission, the transfer of judicial acts,denunciation for
prosecution, execution of judgments and extradition. Extradition in tax matters
being based on terms and offences agreed by the parties.
Furthermore, the abovementioned forms of cooperation are
characterised by challenges. In so doing, it was observed that judicial
cooperation in the CEMAC zone has loopholes such as conditional extradition in
tax matters, the protection of banking secrecy, corruption, laxity of the
process of adoption and ratification of community texts as well the scarcity of
community institutions in charge of coordinating judicial cooperation.
Furthermore, administrative cooperation is faced with challenges such as the
disuse of sub-regional administrative assistance instruments characterised by
the disuse of sub-regional community administrative assistance instruments and
the failure to adopt a community based approach based on the new modalities of
administrative assistance.
A panacea for the problems facing judicial and administrative
cooperation will include inter alia the necessity of a new approach in matter
of administrative assistance involving a multifaceted common policy on tax
assistance and the extension of administrative cooperation out of the CEMAC
boundaries. Furthermore, the revitalisation off judicial cooperation could be
done via the harmonisation of sanctions relating to tax offences, the
consecration of the principle mutual recognition of courts decision by CEMAC
members States,the creation of community institutions in charge of coordinating
judicial cooperationand finally the creation of a financial legal department at
the community level.
In fine, it sequel from the above analysis that States have a
preference for administrative cooperation in lieu of judicial cooperation
because judicial cooperation will entail them to surrender some aspects of
their sovereignty in tax matters when we know that the imposition and
collection of taxes is the manifestation of states sovereignty. Despite these
limits, the truth is that, as time goes on tax evaders and avoiders device more
and more ingenious strategy to escape from their fiscal obligations. In doing,
an efficient fight against the above enunciated tax malpractices will entail a
strong and smooth application of administrative and judicial cooperation, the
former supplementing the latter.
This research work is intends to be a reference in a context
marked by a lack of documentation as well case law on the role of judicial
cooperation in the fight against tax evasion and avoidance in the CEMAC zone.
Indeed, this work offers necessary tools to member states of the sub-region to
effectively fight against tax evaders and avoiders thereby recovering resources
that are rightfully theirs and which they have long been deprived of. In a more
practical way, it aims to facilitate cooperation between sub-regional
administrations on both the judicial and administrative domain, to help fight
against fraud and tax evasion, and to guarantee fair competition between
companies established in the CEMAC zone and those established out of the sub
region.
| 
