Pour Une Réflexion Sur Les Modes De Fixation Des Redevances Forestières Cas De La Redevance À La Collecte Des Produits Forestiers Non Ligneux De La Région Analamanga

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Pour Une Réflexion Sur Les Modes De Fixation Des Redevances Forestières Cas De La Redevance À La Collecte Des Produits Forestiers Non Ligneux De La Région Analamanga UNIVERSITÉ D’ANTANANARIVO ÉCOLE SUPÉRIEURE DES SCIENCES AGRONOMIQUES DÉPARTEMENT DES EAUX ET FORÊTS Mémoire de fin d’études pour l’obtention du diplôme d’Ingénieur en Sciences Agronomiques option Eaux et Forêts Promotion HINA Année : 2009-2014 Pour une réflexion sur les modes de fixation des redevances forestières Cas de la redevance à la collecte des Produits Forestiers Non Ligneux de la Région Analamanga Présenté par RAZAFIMAHALEO Soloniaina Fiononantsoa Soutenu le 30 Mai 2014 Devant le membre du jury composé de : Président du jury : Professeur RAMAMONJISOA Bruno Tuteur : Docteur RABEMANANJARA Zo Hasina Examinateurs : Monsieur RABESANDRATANA Andriatahiry Monsieur RAKOTOSON Sitraka UNIVERSITÉ D’ANTANANARIVO ÉCOLE SUPÉRIEURE DES SCIENCES AGRONOMIQUES DÉPARTEMENT DES EAUX ET FORÊTS Mémoire de fin d’études pour l’obtention du diplôme d’Ingénieur en Sciences Agronomiques option Eaux et Forêts Promotion HINA Année : 2009-2014 Pour une réflexion sur les modes de fixation des redevances forestières Cas de la redevance à la collecte des Produits Forestiers Non Ligneux de la Région Analamanga Présenté par RAZAFIMAHALEO Soloniaina Fiononantsoa Soutenu le 30 Mai 2014 Devant le membre du jury composé de : Président du jury : Professeur RAMAMONJISOA Bruno Tuteur : Docteur RABEMANANJARA Zo Hasina Examinateurs : Monsieur RABESANDRATANA Andriatahiry Monsieur RAKOTOSON Sitraka À mon père, à ma mère, en guise de reconnaissance pour le soutien qu’ils ont témoigné dans tout ce que j’ai entrepris ; À tous ceux qui veulent changer les choses pour développer son entourage, sa région, sa nation et agir en conséquence. Sachons que mieux vaut agir que subir ! « Ny hevitrao anio no zava-misy rahampitso » « À quoi vous penser aujourd’hui sera ce qui arrivera demain » Devise de la FJKM Zoara Fanantenana Ambohipo Remerciements « Confie-toi en l'Éternel de tout ton cœur, et ne t'appuie pas sur ta sagesse » (Proverbes 3 : 5), « Ne crains rien, car je suis avec toi, ne promène pas des regards inquiets, car je suis ton Dieu; Je te fortifie, Je viens à ton secours, Je te soutiens de ma droite triomphante. » (Isaïe 41 : 10), telles étaient principalement les phrases qui m’ont encouragée face à de nombreuses difficultés rencontrées le long de la conception et de l’élaboration de ce mémoire. Réalisé, ce travail témoigne à quel point Dieu est fidèle, à quel point Il m’est miséricordieux. Je Lui rends grâce pour tout ! A Lui seul soit la gloire et la majesté. Il m’est inconcevable de ne pas adresser mes sincères remerciements à toutes les personnes qui ont contribué de près ou de loin à la réalisation de ce mémoire. Ma reconnaissance et ma profonde gratitude vont à l’endroit de tous les membres du jury pour le grand honneur qu’ils ont accepté de juger et d’évaluer ce travail : - À Monsieur RAMAMONJISOA Bruno, Professeur d’Enseignement Supérieur et de Recherche, Chef du Département des Eaux et Forêts, qui a bien voulu m’autoriser à soutenir et a accepté de présider les membres du jury. • À Monsieur RABEMANANJARA Zo, Docteur et Enseignant – Chercheur au sein du Département des Eaux et Forêts, qui, malgré ses lourdes responsabilités, n’a ménagé ni son temps ni ses moyens pour encadrer ce travail et ce, avec beaucoup d’amabilité et de compréhension. • À Monsieur RABESANDRATANA Andriatahiry, Chef du Service Régional des Forêts (SRF) au sein de la Direction Régionale de l’Environnement et des Forêts (DREF) d’Analamanga, qui a fourni de précieuses directives pour bien orienter la recherche et a facilité les relations avec les responsables des entreprises et de l’administration forestière. • À Monsieur RAKOTOSON Sitraka, Enseignant au sein du Département des Eaux et Forêts, qui a aimablement accepté de siéger parmi les membres du jury pour évaluer ce travail et pour apporter des critiques constructives y relatives. Ensuite, ma reconnaissance va à toutes les personnes qui ont donné leurs appuis, instructions et précieux conseils tout au long de ce travail : • À Monsieur ANDRIAMANALINA Roger Luc, ex-Chef du Service des Bases de données au sein de la Direction Générale des Forêts, actuellement Directeur du Contrôle forestier et de l’Amélioration de l’Intégrité ; • À Monsieur Haja de la Direction de la Valorisation des Ressources Naturelles, du Ministère chargé des forêts • Aux responsables des entreprises travaillant dans la filière Produits Forestiers Non Ligneux, qui ont bien voulu répondre à nos questionnaires. Mes vifs remerciements à tous les enseignants et les corps administratifs au niveau de l’École Supérieure des Sciences Agronomiques, spécialement ceux du Département des Eaux et Forêts, qui se sont voués à transmettre leurs connaissances et leurs expériences et à veiller au bon déroulement de la formation ; Toute ma gratitude envers ma famille, particulièrement à ma mère, à mon père, à ma sœur Nandrianina, à mon frère Herilala et à ma tante Dimbiniaina, qui n’ont pas cessé de m’encourager et de me soutenir tout au long de mes années d’études. Un grand merci également à mes proches et à mes amis qui m’ont soutenu moralement et m’ont donné conseils, particulièrement Rova qui m’a encouragée à surmonter toutes les épreuves difficiles lors de l’élaboration de ce mémoire ! Je ne saurais terminer sans remercier tous ceux qui ont contribué, de près ou de loin, à l’élaboration de ce travail ! Merci ! Soyez bénis par le Seigneur Tout Puissant ! Ony Résumé Pour faire face à la dégradation des ressources naturelles dont les ressources forestières, des politiques ont été élaborées par l’État malgache. L’élaboration, la mise en œuvre et le suivi de telles politiques sont la responsabilité du Ministère chargé des Forêts. Pourtant, ce dernier n’en a pas les ressources (financière, matérielle et hymaine) suffisantes, il est obligé de solliciter des aides émanant de l’étranger. Or, l’État malgache a prévu de mettre en place des fonds forestiers (nationaux, régionaux) alimentés notamment par les taxes forestiers, pour servir de fonds au secteur forestier. Le financement national de ce secteur pourrait, de ce fait, être amélioré avec une fiscalité forestière bien gérée et bien maîtrisée. La présente étude a pour objectif de voir sur quelles bases pourront être fixé les redevances forestières pour améliorer les recettes fiscales. Seront pris le cas des redevances à la collecte des Produits Forestiers Non Ligneux-flore. L’étude prend en compte quatre produits : résine de Canarium madagascariense (Ramy), feuilles de Cinnamomum camphora (Ravintsara), feuilles de Centella asiatica (Talapetraka) et bulbes d’ Aponogeton ulvaceus (Ovirandrana). Deux bases de fixation sont avancées : une fixation basée sur le coût de remplacement et/ou d’entretien des espèces-ressources, elle déterminera le seuil minimal des redevances et une fixation basée sur la marge bénéficiaire des exploitants, elle en définira le seuil maximal. Sur les produits cités précédemment, l’administration forestière prélève respectivement 1.500 Ar/kg, 200 Ar/kg, 150 Ar/kg et 10 Ar/bulbe lors de la collecte. Si, ces redevances sont formulées en fonction du coût de remplacement et d’entretien, ces redevances deviennent respectivement 0 Ar/kg, 90 Ar/kg, 217 Ar/kg et 22,5 Ar/bulbe. Par contre, si elles sont fixées suivant les marges bénéficiaires minimales tolérées par les exploitants, elles sont respectivement 109.250 Ar/kg, 11.000 Ar/kg, 3.876,12 Ar/kg et 360 Ar/bulbe. Vu ces résultats, il n’est pas toujours intéressant de fixer les redevances à la collecte par rapport aux coûts de renouvellement des espèces-ressources, les redevances sont faibles pour Ramy et pour Ravintsara. Par contre, l’utilisation de la deuxième méthode est intéressante, elle servira à connaître les redevances maximales lesquelles les exploitants pourront accepter de payer. Mots clés : redevances forestières, fiscalité forestière, fonds forestiers, produits forestiers non ligneux, Analamanga Famintinana Mba hiatrehana ny fahapotehan’ny harena voajanahary, anisan’izany ny harena anaty ala, dia nanamboatra politika ny fanjakana Malagasy. Ny Ministera misahana ny ala no miandraikitra ny fanamboarana, ny fampiharana ary ny fanarahana akaiky ireo politika ireo. Io ministera io anefa dia tsy manana ny hoenti-manana (ara-bola, ara-pitaovana) anatanterahana izany, fa tsy maintsy mangataka sy miandry ny fanampiana avy any ivelany. Fantatra anefa fa misy ny tahirim-bola ho an’ny ala (eo amin’ny sehatra nasionaly sy ny fivondronanana) izay voavatsin’ny hetra, io tahirim- bola io dia napetraka mba hamatsy vola ny sehatry ny ala. Ny famatsian’ny fanjakana Malagasy io sehatry io izany dia afaka hatsaraina amin’ny alalan’ny fanatsarana ny fakana haba amin’ny vokatry ny ala. Ny tanjon’ito fikarohana ito dia ny hahafantarana ny fototra entina hamaritanana ny haba tokony halaina amin’ny fitrandrahana ny ala mba hanatsarana ny vola miditra amin’ny fanjakana. Noraisina ohatra tamin’izany ny haba halaina mandritry ny fanangonana ny vokatry ny ala ankoatry ny hazo. Vokatry ny ala efatra no sahanin’ity fikarohana ity: ny dintin’ny Canarium madagascariense (Ramy), ny ravin’ny Cinnamomum camphora (Ravintsara), ny ravin’ny Centella asiatica (Talapetraka) ary ny vodin’ny Aponogeton ulvaceus (Ovirandrana). Fototra karazany roa no napetraka hamaritana ny haba: fotrotra mifandray amin’ny vola lany amin’ny fambolena sy/na ny fikolokoloana ny “espèce-ressource”, io no hamaritra ny tahan’ny haba ambany indrindra tokony halaina ; sy ny fototra miainga amin’ny tombony azon’ny mpitrandraka ireo vokatra ireo, io no hamaritra ny tahan’ny haba lafo indrindra azo alaina. Maka vola 1.500 Ariary/kilao, 200 Ar/kilao, 150 Ar/kilao ary 10 Ar/vodiny amin’ireo vokatra tsirairay voatanisa ery ambony ery ireo ny fanjakana mandritry ny fanangonana azy. Raha ohatra faritana amin’ny alalan’ny vola lany amin’ny fambolena sy fikarakarana ireo haba ireo, dia manome toy izao: 0 Ar/kilao, 90 Ar/kilao, 217 Ar/kilao ary 22,5 Ar/kilao. Raha ohatra kosa faritana arakaraky ny tombony azo, dia lasa toy izao: 109.250 Ar/kilao, 11.000 Ar/kilao, 3.876,12 Ar/kilao ary 360 Ar/vodiny.
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