For Africa, as for the rest of the world, taxes are an instrument of social justice and economic prosperity. The 2008 global economic and financial crisis gave new momentum to initiatives and calls for taxation to be more effective, more investmentattractive, more transparent, more progressive, simpler and more stable in order to return to more robust and fairer growth. The stakes are all the greater in the countries of Africa. On one hand, from a budgetary point of view, in a context of strong demographic growth, governments and local authorities are struggling to provide quality public and social services to their citizens. The financing needs for infrastructure that will attract investors and unlock the productive potential of the continent’s economies are colossal. On the other hand, from the institutional point of view, taxation is a fundamental instrument to build and consolidate a modern state. By promoting fair circulation of wealth in a society, it constitutes a democratic lever for good governance and an engine for broader reforms.