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Limpot En Afrique De Louest Francophone
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Book Synopsis La fiscalité de développement en Afrique de l'Ouest francophone by : Nicaise Mede
Download or read book La fiscalité de développement en Afrique de l'Ouest francophone written by Nicaise Mede and published by Harmattan Sénégal. This book was released on 2018 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Comment optimiser le rendement de l'impôt pour le plus grand bien des caisses du Trésor public. Les chemins de l'optimisation sont multiples. D'abord, il y a la question des techniques fiscales : la règlementation relative à l'assiette, aux taux et aux modalités de recouvrement. C'est toute la législation fiscale qui est en cause ici, législation entendue au sens le plus large et incluant les textes de nature règlementaire et la doctrine fiscale. La mondialisation des économies, la globalisation des échanges obligent l'Afrique de l'ouest francophone à avoir une vision globalisante de ses fiscalités. Ensuite, il y a l'aspect du management des administrations fiscales. Sont en cause ici les questions institutionnelles (faut-il fusionner la douane et les impôts, la solution de l'office de revenus est-elle la bonne ?) et les questions organisationnelles : la gestion des affaires, la compétence des ressources humaines, les systèmes de motivation, les effectifs d'agents, etc. Enfin, il y a le facteur international. Par définition, il échappe à la maîtrise des administrations fiscales nationales. La thématique des paradis fiscaux, des prix de transferts, des bénéfices consolidés et autres techniques d'évasion fiscale sont à l'ordre du jour des sessions du G20 et des instances panafricaines comme l'Union africaine. La territorialité de l'impôt ne s'accommode que très mal avec la mondialisation des affaires et des bénéfices. Au bénéfice global des multinationales, la bonne méthode d'optimisation du rendement fiscal serait d'opposer une imposition internationale à l'internationalisation des bénéfices. La redistribution de la cagnotte fiscale se ferait alors au prorata du chiffre d'affaires réalisé dans chaque pays. Vaste chantier mais noble défi !"--Page 4 of cover.
Book Synopsis La fiscalité des pays de la Communauté économique des États de l'Afrique de l'Ouest, CEDEAO, face à la mondialisation by : Mamadou Aliou Bah
Download or read book La fiscalité des pays de la Communauté économique des États de l'Afrique de l'Ouest, CEDEAO, face à la mondialisation written by Mamadou Aliou Bah and published by Harmattan Guinée. This book was released on 2021 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: La fiscalité des pays de la CEDEAO est une fiscalité régionale des États de l'Afrique de l'Ouest qui se caractérise par une politique d'intégration économique et monétaire pour parer à la mondialisation. Face aux deux chocs de la mondialisation, l'idée d'une harmonisation fiscale et douanière dans un espace où la plupart des pays ont une même monnaie, le franc CFA, a conduit les autorités politiques des pays de l'Afrique de l'Ouest à lancer en 1975 la Communauté économique des États de l'Afrique de l'Ouest (CEDEAO). Huit pays francophones, cinq pays anglophones et deux pays lusophones ont alors choisi de se donner un destin commun à travers une organisation régionale. Face à la mondialisation, comment répartir équitablement la charge fiscale entre les contribuables communautaires de la CEDEAO?
Book Synopsis Catalog of Training Materials by : Economic Development Institute (Washington, D.C.)
Download or read book Catalog of Training Materials written by Economic Development Institute (Washington, D.C.) and published by . This book was released on 1990 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis African Yearbook of International Law / Annuaire Africain de Droit International, Volume 12 (2004) by : A. A. Yusuf
Download or read book African Yearbook of International Law / Annuaire Africain de Droit International, Volume 12 (2004) written by A. A. Yusuf and published by Martinus Nijhoff Publishers. This book was released on 2005-11-01 with total page 653 pages. Available in PDF, EPUB and Kindle. Book excerpt: Founded in 1993, the African Yearbook, now published under the auspices of the African Foundation for International Law, is the only scholarly publication devoted exclusively to the study, development, dissemination and wider appreciation of international law in Africa as a whole. Through the scholarly analysis of international legal issues of particular relevance to the African continent, it also contributes to the acceptance of, and respect for the rule of law in intra-African relations, and for the principles of international law in general. Its uniqueness however goes beyond this, for through its special themes and general articles, it has succeeded over the years to serve as an intellectual forum where the development of international law is viewed as being integral to Africa s own development.Through the study and analysis of emerging legal issues of particular relevance to Africa, such as the creation of viable continental institutions capable of promoting unity and security for the peoples of the continent, the effective protection of human rights, the need for accountability for mass killings and massive violations of the rule of law, the promotion of a rule-based democratic culture, the role of African countries in a globalizing world economy and in international trade relations, the Yearbook strives to be responsive to the intellectual needs of African countries in the area of international law, and to the continuing struggle for creating an environment conducive to the rule of law throughout the continent. The Yearbook also provides ready access to the basic documents of African international organizations by regularly publishing the resolutions and decisions of regional and sub-regional organizations as well as the conventions, protocols and declarations adopted by pan-african agencies.
Book Synopsis Manual of Romance Languages in Africa by : Ursula Reutner
Download or read book Manual of Romance Languages in Africa written by Ursula Reutner and published by Walter de Gruyter GmbH & Co KG. This book was released on 2023-12-18 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: With more than two thousand languages spread over its territory, multilingualism is a common reality in Africa. The main official languages of most African countries are Indo-European, in many instances Romance. As they were primarily brought to Africa in the era of colonization, the areas discussed in this volume are thirty-five states that were once ruled by Belgium, France, Italy, Portugal, or Spain, and the African regions still belonging to three of them. Twenty-six states are presented in relation to French, four to Italian, six to Portuguese, and two to Spanish. They are considered in separate chapters according to their sociolinguistic situation, linguistic history, external language policy, linguistic characteristics, and internal language policy. The result is a comprehensive overview of the Romance languages in modern-day Africa. It follows a coherent structure, offers linguistic and sociolinguistic information, and illustrates language contact situations, power relations, as well as the cross-fertilization and mutual enrichment emerging from the interplay of languages and cultures in Africa.
Download or read book Sub-Saharan Africa written by World Bank and published by . This book was released on 1989 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: 3. Investing in people.
Book Synopsis The French-Speaking World by : Rodney Ball
Download or read book The French-Speaking World written by Rodney Ball and published by Taylor & Francis. This book was released on 2016-08-12 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: The French-Speaking World is an accessible textbook that offers students the opportunity to explore for themselves a wide range of sociolinguistic issues relating to the French language and its role in the world. This new edition has been fully revised to reflect the many political and social changes of the last 15 years, including the impact of technology on language change. It continues to combine text with practical exercises and discussion questions to stimulate readers to think for themselves and to tackle specific problems. Key features of this book: Informative and comprehensive: covers a wide range of current issues Practical: contains a variety of graded exercises and tasks plus an index of terms Topical and contemporary: deals with current situations and provides up-to-date illustrative material Thought-provoking: encourages students to reflect and research for themselves The French-Speaking World is the ideal textbook for undergraduate students who have a sound practical knowledge of French but who have little or no knowledge of linguistics or sociolinguistics.
Book Synopsis Britain, France and the Decolonization of Africa by : Andrew W.M. Smith
Download or read book Britain, France and the Decolonization of Africa written by Andrew W.M. Smith and published by UCL Press. This book was released on 2017-03-01 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Looking at decolonization in the conditional tense, this volume teases out the complex and uncertain ends of British and French empire in Africa during the period of ‘late colonial shift’ after 1945. Rather than view decolonization as an inevitable process, the contributors together explore the crucial historical moments in which change was negotiated, compromises were made, and debates were staged. Three core themes guide the analysis: development, contingency and entanglement. The chapters consider the ways in which decolonization was governed and moderated by concerns about development and profit. A complementary focus on contingency allows deeper consideration of how colonial powers planned for ‘colonial futures’, and how divergent voices greeted the end of empire. Thinking about entanglements likewise stresses both the connections that existed between the British and French empires in Africa, and those that endured beyond the formal transfer of power.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis France in Black Africa by : Francis Terry McNamara
Download or read book France in Black Africa written by Francis Terry McNamara and published by . This book was released on 1989 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: When, in 1960, France granted independence to its colonies in West and Central Africa-an empire covering an area the size of the contiguous United States-the French still intended to retain influence in Africa. Through a system of accords with these newly independent African nations, based upon ties naturally formed over the colonial years, France has succeeded for three decades in preserving its position in African affairs. The course of Franco-African relations in the near future, though, is less than certain. In this book, Ambassador Francis Terry McNamara outlines France's acquisition and administration of its Black African empire and traces the former colonies' paths to independence. Drawing upon that background, the ambassador examines the structure of post-independence Franco-African relations and recent strains on those relations, especially African economic crises and the French tendency to focus on Europe. Because of those strains, he suggests, France alone may be unable to support its former dependencies much longer. He believes that long-term solutions to African problems will have to involve international organizations like the World Bank and International Monetary Fund as well as other nations such as the United States and France's European partners. -- From Foreword.
Book Synopsis Cooperation and Empire by : Tanja Bührer
Download or read book Cooperation and Empire written by Tanja Bührer and published by Berghahn Books. This book was released on 2017-08-01 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: While the study of “indigenous intermediaries” is today the focus of some of the most interesting research in the historiography of colonialism, its roots extend back to at least the 1970s. The contributions to this volume revisit Ronald E. Robinson’s theory of collaboration in a range of historical contexts by melding it with theoretical perspectives derived from postcolonial studies and transnational history. In case studies ranging globally over the course of four centuries, these essays offer nuanced explorations of the varied, complex interactions between imperial and local actors, with particular attention to those shifting and ambivalent roles that transcend simple binaries of colonizer and colonized.
Book Synopsis Yes, Africa Can by : Punam Chuhan-Pole
Download or read book Yes, Africa Can written by Punam Chuhan-Pole and published by World Bank Publications. This book was released on 2011-06-24 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Takes an in-depth look at twenty-six economic and social development successes in Sub-Saharan African countries, and addresses how these countries have overcome major developmental challenges.
Book Synopsis The Political Economy of Democratic Decentralization by : James Manor
Download or read book The Political Economy of Democratic Decentralization written by James Manor and published by World Bank Publications. This book was released on 1999 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nearly all countries worldwide are now experimenting with decentralization. Their motivation are diverse. Many countries are decentralizing because they believe this can help stimulate economic growth or reduce rural poverty, goals central government interventions have failed to achieve. Some countries see it as a way to strengthen civil society and deepen democracy. Some perceive it as a way to off-load expensive responsibilities onto lower level governments. Thus, decentralization is seen as a solution to many different kinds of problems. This report examines the origins and implications decentralization from a political economy perspective, with a focus on its promise and limitations. It explores why countries have often chosen not to decentralize, even when evidence suggests that doing so would be in the interests of the government. It seeks to explain why since the early 1980s many countries have undertaken some form of decentralization. This report also evaluates the evidence to understand where decentralization has considerable promise and where it does not. It identifies conditions needed for decentralization to succeed. It identifies the ways in which decentralization can promote rural development. And it names the goals which decentralization will probably not help achieve.
Book Synopsis The Monetary Geography of Africa by : Paul R. Masson
Download or read book The Monetary Geography of Africa written by Paul R. Masson and published by Rowman & Littlefield. This book was released on 2004-11-30 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Africa is working toward the goal of creating a common currency that would serve as a symbol of African unity. The advantages of a common currency include lower transaction costs, increased stability, and greater insulation of central banks from pressures to provide monetary financing. Disadvantages relate to asymmetries among countries, especially in their terms of trade and in the degree of fiscal discipline. More disciplined countries will not want to form a union with countries whose excessive spending puts upward pressure on the central bank's monetary expansion. In T he Monetary Geography of Africa, Paul Masson and Catherine Pattillo review the history of monetary arrangements on the continent and analyze the current situation and prospects for further integration. They apply lessons from both experience and theory that lead to a number of conclusions. To begin with, West Africa faces a major problem because Nigeria has both asymmetric terms of trade—it is a large oil exporter while its potential partners are oil importers—and most important, large fiscal imbalances. Secondly, a monetary union among all eastern or southern African countries seems infeasible at this stage, since a number of countries suffer from the effects of civil conflicts and drought and are far from achieving the macroeconomic stability of South Africa. Lastly, the plan by Kenya, Tanzania, and Uganda to create a common currency seems to be generally compatible with other initiatives that could contribute to greater regional solidarity. However, economic gains would likely favor Kenya, which, unlike the other two countries, has substantial exports to its neighbors, and this may constrain the political will needed to proceed. A more promising strategy for monetary integration would be to build on existing monetary unions—the CFA franc zone in western and central Africa and the Common Monetary Area in southern Africa. Masson and Pattillo argue that the goal of a creating a s
Download or read book 1978-1987 written by Oseni Ogunu and published by . This book was released on 2005 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Governing Africa's Forests in a Globalized World by : Laura Anne German
Download or read book Governing Africa's Forests in a Globalized World written by Laura Anne German and published by Routledge. This book was released on 2009-12-01 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many countries around the world are engaged in decentralization processes, and most African countries face serious problems with forest governance, from benefits sharing to illegality and sustainable forest management. This book summarizes experiences to date on the extent and nature of decentralization and its outcomes - most of which suggest an underperformance of governance reforms - and explores the viability of different governance instruments in the context of weak governance and expanding commercial pressures over forests. Findings are grouped into two thematic areas: decentralization, livelihoods and sustainable forest management; and international trade, finance and forest sector governance reforms. The authors examine diverse forces shaping the forest sector, including the theory and practice of decentralization, usurpation of authority, corruption and illegality, inequitable patterns of benefits capture and expansion of international trade in timber and carbon credits, and discuss related outcomes on livelihoods, forest condition and equity. The book builds on earlier volumes exploring different dimensions of decentralization and perspectives from other world regions, and distills dimensions of forest governance that are both unique to Africa and representative of broader global patterns. The authors ground their analysis in relevant theory while drawing out implications of their findings for policy and practice.
Book Synopsis Historical Companion to Postcolonial Literatures - Continental Europe and its Empires by : Prem Poddar
Download or read book Historical Companion to Postcolonial Literatures - Continental Europe and its Empires written by Prem Poddar and published by Edinburgh University Press. This book was released on 2011-09-21 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first reference work to provide an integrated and authoritative body of information about the political, cultural and economic contexts of postcolonial literatures that have their provenance in the major European Empires of Belgium, Denmark, France, G
