Address by Dr. Coffi Dieudonné ASSOUVI, Director General of the African Training and Research Centre in Administration for Development (CAFRAD), at the International Scientific Symposium on the theme “A-territoriality and De-territoriality of Taxation: What Consequences for Benin?”

On October 14, 2025, during the symposium held in Cotonou on the theme “A-territoriality and De-territoriality of Taxation: What Consequences for Benin?” organized by the Center for Studies and Research on Administration and Finance (CERAF) and the West African Society of Public Finance (SOAFIP), Dr. Coffi Dieudonné ASSOUVI, Director General of CAFRAD, took the floor to make a strong appeal for deep and urgent reflection on how to adapt Benin’s—and more broadly Africa’s—tax systems to the ongoing transformations of the global economy, an issue that touches directly on sovereignty and fairness.

A Call for a “Globalization of the Fiscal Territory”

In his opening remarks, Dr. ASSOUVI emphasized the urgent need for African states—and Benin in particular—to adapt their fiscal policies to a world profoundly reshaped by digitalization, economic globalization, and the rise of dematerialized cross-border activities.

According to him, the current fiscal framework, still largely based on the principle of territoriality, has become obsolete in the face of the digital economy and the tax optimization practices of major multinational corporations:

“Taxation can no longer be conceived solely in relation to a physical geographic space. We must create the conditions for fair, efficient, and adaptive taxation suited to this borderless reality,” he declared.

He called for a tax reform rooted in fiscal justice, economic sovereignty, and administrative efficiency, while stressing the need to strengthen the technical capacities of tax administrations to capture revenues that still escape national oversight.

Complementary and Converging Contributions

The message of the CAFRAD Director General resonated strongly with other high-level speakers at the symposium. Mr. Nicolas YENOUSSI, Director General of Taxes of Benin, reminded participants that taxation is not merely a collection tool but also a lever for social justice and national cohesion. He underlined the difficulty of taxing digital companies that generate profits in Benin without any physical presence. He also stressed the need to establish mechanisms to reduce fiscal inequalities between economic actors, regardless of their size or structure.

Mr. Hermann TAKOU, Chief of Staff representing the Minister of State in charge of Economy, Finance, and International Cooperation, focused on international tax cooperation. Faced with companies operating simultaneously across multiple jurisdictions, he called for greater coordination among countries, particularly through alignment with OECD standards. He affirmed that Benin cannot undertake this transformation alone but must actively participate in global fiscal reforms to avoid being left behind.

Several academics and practitioners also contributed their insights on the concepts of a-territoriality (economic activity without geographic anchorage) and de-territoriality (the loss of territorial relevance in identifying taxable bases), warning of the risk of revenue loss for states that fail to adapt their fiscal tools.

Dr. ASSOUVI supplemented these with a third concept: extraterritoriality, which further complicates the analysis and enforcement of taxation.

According to him, these global transformations stem from the emergence of global value chains (GVCs), the knowledge and information economy, and the theory of complexity. Law—and particularly tax law—must now operate within this complexity, which demands a new form of legal training and understanding. Tax inspectors, he noted, are seeing their profession fundamentally transformed, and many of their traditional practices rendered obsolete.

Toward a Collective and Contextualized Reform

Beyond the analysis, the symposium emphasized the urgency of collective action. The recommendations emerging from the discussions aim to support a Beninese fiscal reform aligned with the realities of the modern economy, while ensuring equity among economic actors, security of public revenues, and a climate conducive to investment.

By positioning Dr. ASSOUVI’s voice at the heart of this dynamic, participants recognized that this transformation cannot be purely technical—it must also be philosophical and political, serving a broader societal vision: one that is fairer, more autonomous, and capable of fully harnessing the digital economy without suffering fiscal marginalization.

In conclusion, the Cotonou symposium marks a turning point in Benin’s fiscal debate. Under the impetus of the participating institutions—especially CAFRAD through its Director General—a clear ambition is emerging: to redefine taxation not according to physical borders, but according to economic reality.
It is a call to innovate, cooperate, and above all, to reclaim control over a fundamental pillar of sovereignty: taxation. In today’s context of global and digital transformation—where artificial intelligence remains largely dominated by the GAFAM, and multinationals wield growing economic and political influence—the very notion of sovereignty itself must be redefined.