Dr. Mamadou Aliou Bah, an Inspector Principal of Taxes, has expressed concerns over Guinea's cadastral fiscal system, describing it as inefficient and lacking transparency. In his analysis, published in Le Révélateur 224, Dr. Bah highlights the need for a more effective and acceptable system that can generate sufficient revenue while minimizing economic disruption. He notes that the current system is plagued by a lack of qualified personnel, inadequate infrastructure, and poor collaboration between relevant authorities.
The analysis reveals that Guinea's urban planning and housing sector is characterized by disorganization, with a lack of institutional public or private housing supply leading to a thriving informal construction market. This has resulted in chaotic urban growth, increased security risks, and social conflicts. The absence of necessary funds for identifying taxable properties and the lack of market data have hindered the effective implementation of the cadastral fiscal system.
Dr. Bah identifies several key issues with the current system, including a shortage of qualified personnel, inadequate administrative structures, and a lack of transparency. He notes that the Ministry of Urbanism and Habitat (MUH) and the National Directorate of Public Property (DNPBP) have numerous personnel, but they are poorly qualified and lack career prospects. Additionally, there are concerns about voluntary omissions, non-exhaustive censuses, and blockages in the functional chain of cadastral services.
The lack of collaboration between the tax administration and other technical services, such as the MUH and DNPBP, has contributed to the inefficiency of the cadastral fiscal system. Dr. Bah also highlights issues with the transfer of cadastral files, under-imposition of potential taxpayers, and fraudulent practices. Furthermore, there is a lack of transparency in the DNPBP and cadastral fiscal services, which has led to mistrust and skepticism.
To improve the performance of the cadastral fiscal system, Dr. Bah proposes several solutions. He suggests that cadastral taxes and fees be paid to the General Directorate of Taxes (DGI) and that a new reflection on the old cadastral texts is necessary. Additionally, he recommends that cadastral evaluations be conducted by inspectors from the DGI's cadastral section. The revenue cadastral should be calculated based on the value of the property, with a 50% reduction for built properties and 20% for unbuilt parcels.
Dr. Bah's analysis emphasizes the importance of creating a more efficient and transparent cadastral fiscal system in Guinea. He notes that the current system has led to significant revenue losses and has failed to address issues related to land ownership and property rights. The proposed solutions aim to address these challenges and provide a more effective and equitable system for taxpayers.
The implementation of a more efficient cadastral fiscal system is expected to have a positive impact on Guinea's economy and society. It is anticipated that the system will help to reduce conflicts related to land ownership, increase revenue for the state, and promote more transparent and accountable governance. Dr. Bah's proposals provide a starting point for discussions and reforms aimed at improving the cadastral fiscal system in Guinea.
Key points
- Dr. Mamadou Aliou Bah calls for a more efficient and transparent cadastral fiscal system in Guinea.
- The current system is plagued by inefficiencies, lack of transparency, and poor collaboration between authorities.
- Proposed solutions include paying cadastral taxes and fees to the DGI and conducting cadastral evaluations by DGI inspectors.
