According to him, this space for dialogue goes beyond the simple technical framework. “Here, experiences, doctrines, operational constraints and strategic ambitions come together,” he declared, before adding that it is also in this framework that “an African vision of international taxation is being constructed.”
The DG of the DGI insisted on the profound change that international taxation is currently experiencing, which he considers to be the most important in almost a century. “The international tax order is undergoing a profound transformation, probably the most important in a century,” he said.
This evolution is fueled by several factors, including globalization, the digitalization of economies, increased mobility of capital, the emergence of new economic models and growing expectations for tax fairness.
In this context, he considered that Africa can no longer simply apply standards developed elsewhere. “For a long time, our continent was perceived as a space for applying tax standards designed elsewhere. Today, Africa must be a force of proposal, an actor fully engaged in defining the new rules of global tax governance,” he stressed.
A historic opportunity for the continent
Returning to the theme of the opening ceremony, “Africa at the crossroads of global tax reforms: a historic opportunity”, the Director General of the DGI insisted on the decisive nature of the current period. “Yes, this is a historic opportunity,” he said.
According to him, this dynamic should allow African countries to strengthen their fiscal sovereignty, modernize their administrations, improve the mobilization of domestic resources and make taxation an essential lever for sustainable financing of development.
Kaitoun recalled that the technical debates planned during the three days of work in reality cover fundamental issues for the economic and social future of African states. “When we talk about taxation of cross-border transactions, we are really talking about the capacity of our states to impose a value created on our territories but often captured elsewhere,” he explained.
Concerning transfer pricing, he stressed that they constitute a major issue in the fight against the erosion of tax bases and artificial transfers of profits. He also insisted on the challenges linked to tax conventions, which require finding “a delicate balance between economic attractiveness, legal certainty and protection of tax revenues”.
For him, the question of global tax governance is above all that of the place of the African continent in the development of international standards. “When we approach global tax governance, we ask an essential question: that of Africa’s place in the design of international standards,” he said.
Building the tax administration of the future
The director general also spoke about the technological transformations which are reshaping tax administrations. “When we think about the tax administration of the future, artificial intelligence and digital transformation, we are talking about our states of tomorrow,” he said.
According to him, the challenge facing Africa is both strategic and institutional: building tax systems capable of supporting economic transformation while developing modern, transparent administrations based on trust. Evoking the Moroccan experience, the official insisted on the vision held by the Kingdom in terms of tax reform. “In Morocco, we are convinced that tax reform cannot be reduced to a simple question of budgetary performance,” he said.
He recalled that “taxation is an instrument of sovereignty, a lever of fiscal equity, a factor of competitiveness, but also a pact of trust between the State and the citizen”. The Director General stressed that this orientation is part of the vision of His Majesty King Mohammed VI and the vast modernization project undertaken in recent years.
He notably recalled that the 2019 National Tax Conference helped lay the foundations for an ambitious reform based on greater equity, neutrality, simplicity and transparency. “Five years ago, framework law No. 69-19 relating to tax reform outlined the ambition for a profound overhaul of our tax system. Today, this ambition has materialized into a reform that is structured, consolidated and brings tangible results,” he concluded.
Reforms now anchored in practices
Continuing his intervention, the Director General of the DGI stressed that the tax reform initiated by Morocco has today entered a mature phase. “Its architecture is now generally established, its principles have been concretely expressed in texts and practices and its effects are visible, measurable and accepted,” he said.
He recalled that this transformation was accompanied by significant progress in the digitalization of procedures, improvement in the quality of service provided to taxpayers, legal security and promotion of voluntary compliance. The official also focused on the issue of settling tax disputes, which has become a strategic axis of the tax administration’s action.
“We have also placed the settlement of tax disputes at the heart of our priorities,” he declared, welcoming the fact that the focus devoted to the host country during this edition was precisely dedicated to the prevention and effective resolution of tax disputes in Morocco. According to him, the evaluation of a modern tax administration cannot be limited to control or recovery performance.
“The performance of a modern tax administration is not measured solely by its control or collection capacity. It is also measured by its capacity for dialogue, mediation and legal security,” he insisted.
Africa more influential in global tax reforms
Addressing the major international reforms underway, in particular those linked to the taxation of the digital economy and the establishment of a global minimum tax, the Director General estimated that the world was entering a new phase in its tax history. “The global tax reforms currently underway are opening a new historical sequence,” he said. Faced with these changes, he called on African countries to strengthen their presence in international decision-making bodies.
“Africa cannot remain on the sidelines of these transformations. Our continent must speak with a stronger, more coordinated and more influential voice,” he said. To achieve this objective, he identified several priorities: strengthening the technical capacities of tax administrations, intensifying cooperation between African countries and sharing expertise. But, beyond these aspects, he pleaded for the emergence of a true African tax doctrine. “We must develop African tax thinking capable of combining international standards with the economic and financial realities of our countries,” he stressed.
The mobilization of domestic resources, a sovereignty issue
The Director General recalled that the economic specificities of the continent require an approach adapted to local realities. He mentioned the still significant weight of the informal sector, the considerable needs for development financing and the budgetary constraints faced by many African states.
In this context, the mobilization of internal resources appears, according to him, to be a strategic imperative. “The mobilization of domestic resources is not only a financial necessity, it is an essential condition of sovereignty and stability,” he said. He also warned against excessive dependence on external financing.
“No sustainable development trajectory can be built on excessive dependence on external financing,†he declared. According to him, Africa’s ability to finance itself its infrastructure, its public services, its education and health systems as well as its economic transition will largely depend on the performance and fairness of its tax systems.
Taxation, a lever for African economic integration
The official also pleaded for a new reading of international taxation, often perceived only as a regulatory constraint. “International taxation must no longer be perceived solely from the angle of constraint or risk. It can become a powerful tool for African economic integration,” he declared.
In his eyes, the development of tax cooperation constitutes an essential factor in supporting the dynamic of continental integration driven by the African Continental Free Trade Area (AfCFTA). Better tax coordination would encourage investments, secure trade and strengthen the confidence of economic operators.
The Director General also recalled the many assets that the African continent has today: a young population, expanding markets, strategic resources and a growing digital potential.
But he considered that the transformation of these assets into sustainable prosperity necessarily requires a stable and predictable fiscal environment. “To transform this potential into lasting prosperity, we must build a stable, understandable and predictable fiscal environment,” he said.
In conclusion, the Director General of the DGI declared himself convinced that the work of the symposium will enrich collective thinking and bring about solutions adapted to African realities. He welcomed the presence of experts, practitioners and institutional representatives from across the continent and other regions of the world, seeing it as proof of Africa’s growing role in international debates.
“The future of global tax governance cannot be built without Africa,” he declared. Ending his speech on an ambitious and mobilizing note, he launched an appeal to all participants. “World tax history is being written and Africa now has the opportunity not only to participate in it, but to become one of its authors. Let us seize this historic opportunity together,” he concluded.
