Dr. Raïssatou Joëlle Traoré brilliantly defended her thesis on November 8, 2024, under the supervision of Mr. Amavi Gustave Kouevi. The work, entitled “UEMOA Countries facing the test of the New International Tax Governance,” delves into a little explored but crucial area for the economic development of Africa in general and more particularly of Africa. the West.
After obtaining her doctorate in public law at the University of Paris I Panthéon-Sorbonne, where she also completed a master’s degree in taxation, Dr. Raïssatou Joëlle Traoré became involved as a researcher and consultant in international and African taxation. His thesis examines the importance of WAEMU regional integration, which is recognized as one of the most successful integration experiences in the world. WAEMU stands out not only for its tax harmonization program, but also for its financial and monetary system.
By focusing on new international tax governance, Dr. Raïssatou Joëlle Traoré noted a lack of publications and research on the way in which UEMOA countries approach international tax reform. This motivated her to explore how these countries, despite their openness to reform, have often been marginalized in the development of multilateral tax treaties. It raises the importance of finding mechanisms that take into account the realities of African countries when developing these international standards.
From a theoretical point of view, his research enriches the legal and tax literature by focusing on the UEMOA space and relaunches the debate on African participation in international tax governance. Practically, it highlights the advantages of the new international tax governance for the UEMOA and its member states, by demonstrating its usefulness in the fight against illicit financial flows and improving the mobilization of tax revenues.
The thesis of Dr. Raïssatou Joëlle Traoré revolves around several key questions: the involvement of the UEMOA in the implementation of the new international tax governance by its States, the adoption of community standards favoring this implementation, and the current level of implementation of this new international tax governance within Member States. Using legal and sociological methods, she also delved into the study of key terms such as tax treaties and double taxation, tax harmonization, exchange of information, illicit financial flows, tax fraud and evasion, international taxation or even harmful tax practices, as well as the specific challenges that WAEMU member states face in the implementation of these global tax reforms.
Clearly, Dr. Raïssatou Joëlle Traoré affirmed that the new international tax governance is beneficial for UEMOA countries, because it allows more effective mobilization of tax revenues and strengthens the fight against tax fraud and evasion. She nevertheless emphasizes that developing countries must be more involved in the development of international tax rules to better take into account their realities and specificities.
Through her research, Dr. Raïssatou Joëlle Traoré has contributed significantly to understanding the impact of international tax governance on regional integration in West Africa, and has proposed avenues for better implementation of the new international tax governance by UEMOA member states and greater involvement of UEMOA bodies in this overall implementation process.
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