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Patrick Imam : «Un premier décaissement de la FEC est possible en août »

Le représentant résident du Fonds monétaire international revient sur les questions qui entourent l’accord sur la Facilité élargie de crédit (FEC). Si tout va bien, Madagascar peut espérer un premier décaissement de 45 millions de dollars en juillet-août

Pouvez-vous faire un résumé de l’appréciation de la mission du FMI sur la situation à Madagascar ?

Au terme de son séjour, la mission a constaté que les autorités ont réalisé des progrès à la fois sur les plans macroéconomiques et structurels. Sous le programme de référence, qui courait sur la période septembre 2015 – mars 2016, le pays a pu se constituer des antécédents solides avec des progrès satisfaisants dans plusieurs domaines. Cependant, des défis restent encore à relever. En effet, la situation sur le plan social reste préoccupante. Il en est de même sur le retard que le pays connaît en termes d’infrastructures. Tout cela nécessite une allocation beaucoup plus accrue de ressources et implique également un effort continu et accéléré dans la mobilisation de recettes internes. La lutte contre la corruption ainsi que la mauvaise gouvernance économique qui sévit notamment au niveau des entreprises d’état, telles que la JIRAMA, sont des questions qui méritent énormément de réponses de la part de l’état. De nombreuses initiatives sont actuellement en considération par les autorités pour adresser ces questions. Mais, il s’agit de les mettre en œuvre pour avoir des résultats vraiment tangibles pour la population.

Si on revient sur des détails précis comme la lutte contre la corruption, estimez-vous qu’il y a une avancée par rapport à vos dernières remarques ?

Lors des rencontres que la mission a eues avec les institutions en charge de la lutte contre la corruption à Madagascar, nous avions appris que les autorités sont en train de mettre en place tout un ensemble de mesures destinées à renforcer la mise en place d’une bonne gouvernance et la lutte contre la corruption. Ainsi, tout un texte législatif plus rigoureux est en cours de préparation afin de compléter la nouvelle stratégie de lutte conte la corruption adoptée en 2015. Les autorités ont également l’intention de restructurer le bureau anti-corruption (BIANCO) en lui conférant plus d’indépendance et plus de ressources. Dans la nouvelle stratégie figure aussi la mise en place des unités anti-corruption au niveau de tous les ministères ainsi que d’un système d’information qui effectue un suivi de tous les cas de corruption depuis le début des procédures jusqu’à la fin du processus. La mise en place d’un comité visant à identifier les mesures pour améliorer l’intégrité du système judiciaire, et le lancement d’un système de coordination, de suivi et d’évaluation de toutes les mesures anti-corruption, sont aussi envisagés.

Et pour les autres domaines ?

Nous avions aussi pris connaissance des mesures destinées à instaurer la bonne gouvernance économique au sein du secteur public en général et des entreprises publiques en particulier. Dorénavant, tous les contrats de marchés publics, et plus particulièrement ceux des entreprises publiques, devraient être soumis à des contrôles plus renforcés. Il y a aussi cet engagement de la JIRAMA de limiter d’une façon stricte le recours au marché de gré à gré ainsi qu’aux appels d’offres restreints. D’une façon générale, le recours aux procédures d’appel d’offre ouvert serait de plus en plus encouragé pour tous les marchés publics.
De prime abord, toutes ces initiatives semblent être excellentes et aller dans le bon sens. Elles semblent adresser également les faiblesses constatées dans les précédentes stratégies de lutte contre la corruption et semblent être beaucoup plus audacieuses. Ce qui constitue une avancée positive. Toutefois, les principaux défis restent dans la mise en œuvre des stratégies énoncées, et les résultats concrets. Ce n’est que de cette façon que les autorités pourraient démontrer, sans ambigüité, la lutte contre la corruption.

Pensez-vous que la situation actuelle en matière de corruption est suffisamment saine pour permettre de conclure un programme avec Madagascar ?

Comme je l’ai mentionné, de bonnes initiatives sont en cours et l’état semble afficher une réelle volonté de lutter contre ce fléau. Par ailleurs, ces derniers mois dans le cadre de la mise en œuvre du programme de référence, les autorités ont aussi montré leurs volontés et capacités à mettre en œuvre des réformes, ce qui a conforté la mission dans sa perception que ces derniers seraient en mesure de mener à bien les mesures qu’ils ont identifiées et élaborées.
Le contexte n’est peut-être pas parfait étant donné que des facteurs d’incertitude continuent de planer, qu’il reste encore énormément de défis à relever et que les résultats des actions annoncées maintenant ne seront peut-être pas palpables qu’au bout d’une certaine période, mais il faut également demeurer confiant et croire en la volonté en la capacité de l’état à mettre en œuvre toutes ces réformes.

Et la hausse des recettes intérieures, les réalisations ont-elles répondu à vos attentes ?

Depuis la mise en œuvre du programme de référence au mois de septembre de l’année dernière, les recettes fiscales ont présenté une tendance à la hausse contrairement à ce qui s’était passé les années précédentes. Les autorités ont réussi à atteindre les objectifs indicatifs planchers à fin décembre 2015 et à fin mars 2016 pour les recettes fiscales. Au vu de cette réalisation, et grâce à la mise en œuvre de différentes mesures de politique et d’administration fiscale, comme entre autres l’élargissement de l’assiette fiscale, une meilleure contrôle des exonérations, une meilleure collaboration des services de la douane et des Impôts, il est attendu une amélioration du taux de pression fiscale cette année comparé à l’année dernière. Et ce, en dépit des tensions subies par les recettes douanières qui subissent les contrecoups de la baisse des prix du pétrole sur le marché international et connaissent des manques à gagner en termes de recettes importantes.

Au-delà des chiffres, les contribuables commencent à être asphyxiés tout simplement parce que ce sont toujours ceux qui paient déjà l’impôt qui sont régulièrement mis sous pression pour faire augmenter la recette, pensez-vous que cette situation est soutenable socialement et politiquement ?

Au niveau du FMI, nous sommes tout à fait conscients d’un tel dysfonctionnement, car à terme cela portera préjudice aux efforts de collecte de revenus futurs, en favorisant l’évasion fiscale, mais aussi et surtout au développement du secteur privé, qui ne pourra pas en ce moment-là jouer son rôle de moteur de croissance économique et de créateur d’emplois. Et c’est en ce sens que nous soutenons l’administration fiscale dans ses efforts à la fois d’élargir l’assiette fiscale à travers une intégration du vaste secteur informel, pour que ce ne soient pas toujours les mêmes qui supportent l’effort fiscal mais que ce soit un effort partagé, et de mieux organiser les contrôles fiscaux qu’ils effectuent auprès des entreprises suivant la loi en vigueur. à notre connaissance, l’administration fiscale est en train de mettre en œuvre des réformes là-dessus et que des initiatives sont actuellement en cours allant dans ces deux sens, nous espérons que les entreprises ressentiront bientôt les résultats de ces efforts.

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