Analyse de la mise en Å“uvre des téléprocédures à la direction des grandes entreprises (DGI Burkina Faso)

par Pierre SIMPORE
Institut des Finances Publiques du Burkina - Diplôme du cycle A 2026

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ABSTRACT

Thismaster's thesis analyzes the implementation of digital tax procedures (téléprocédures) at the Directorate of Large Enterprises, from the introduction of the eSINTAX platform in 2018 to the most recent developments of the first half of 2026. It takes stock of the situation, analyzes users' experiences, and puts forward proposals. In a context where mobilizing domestic resources is a strategic imperative for the country, the DGE constitutes a privileged field of analysis given the size of its portfolio and the pioneering nature of its digitalization.

The master's thesis assesses the digital tools deployed (eSINTAX, eDocument, eTimbre, Certified Electronic Invoice), analyzes the conditions of their adoption, evaluates their impact on revenue mobilization performance and taxpayer satisfaction, and identifies the constraints limiting their full effectiveness.

Drawing on a methodology combining documentary analysis, interviews, and questionnaire surveys, the research shows that while the DGE has a 100% adoption rate for digital tax procedures, the effective use of certain features remains uneven. The main obstacles identified are infrastructural shortcomings, gaps in training and documentation, and cybersecurity concerns.

Based on these findings, the thesis puts forward concrete innovation proposals, namely: strengthening digital infrastructure, developing continuous training programs, merging, simplifying, and harmonizing software systems, reinforcing security, and progressively extending digital tax procedures to new fiscal acts.

Keywords: E-procedures / Directorate of Large Enterprises / eSINTAX / eDocument / eTimbre / Certified Electronic Invoice / Tax revenue mobilization / Taxpayer satisfaction.