Academic literature on the topic 'Finances publiques – Droit – Sénégal'
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Journal articles on the topic "Finances publiques – Droit – Sénégal"
Husson-Rochcongar, Céline. "De la démystification des finances publiques à la démystification par les finances publiques." Gestion & Finances Publiques, no. 1 (January 2021): 98–104. http://dx.doi.org/10.3166/gfp.2021.1.015.
Full textKott, Sébastien. "Le mythe de l’équilibre et les finances publiques." Gestion & Finances Publiques, no. 1 (January 2021): 58–65. http://dx.doi.org/10.3166/gfp.2021.1.010.
Full textAlbert, Jean-Luc. "Des Institutions financières indépendantes aux Institutions budgétaires Indépendantes, Un regard externe." Gestion & Finances Publiques, no. 4 (July 2019): 30–37. http://dx.doi.org/10.3166/gfp.2019.4.004.
Full textVan Dievoet, Guido. "Veertig Jaar Geschiedenis Van Het Recht Van De Zuidelijke Nederlanden in De 18e eEuw (1950-1990)." Tijdschrift voor Rechtsgeschiedenis / Revue d'Histoire du Droit / The Legal History Review 61, no. 3 (1993): 435–52. http://dx.doi.org/10.1163/157181993x00268.
Full textDegron, Robin, and Louis Stroeymeyt. "Le « budget vert » de l’État français : Quelle genèse et quel contenu pour quels horizon et effets ?" Gestion & Finances Publiques, no. 2 (March 2021): 5–11. http://dx.doi.org/10.3166/gfp.2021.2.002.
Full textDjeya Kamdom, Yves Gabriel. "L’influence du droit communautaire sur le système de contrôle des finances publiques au Cameroun : à propos des directives CEMAC du 19 décembre 2011." Gestion & Finances Publiques, no. 1 (January 2017): 116–21. http://dx.doi.org/10.3166/gfp.2017.00017.
Full textDissertations / Theses on the topic "Finances publiques – Droit – Sénégal"
Diallo, Babacar. "Les deniers publics au Sénégal." Nice, 2007. http://www.theses.fr/2007NICE0017.
Full textThe object of my work is about the public funds in Senegal. Senegal is a state of African continental. It has a long time undergone from many strangers influences as Frensh which whom it was its colony. In our introduction, we have studied the history of that country and specificities that draw attention to it. Colonization involved the exporting of frensh's law in general and financial law in particular to Senegal. The interest of this subject consist in looking at how the public funds got used to that country? That country in fact kept its cultural and cultual specificities. We so studied the notion of public funds in its meaning, but in the manner which it is legally managed in that country to. That permit us to see that the management is double. There's in fact a national management which make intervene executive and parliamentary powers. But, there's an supranational management to. Some actors of the international society have an influence on that management. They are Bretton Woods institutions, and some states by the co-operation of west African monetary economic union. This study permit us to see controls of the public funds in Senegal. It is the administrative, parliamentary and jurisdictional control. And then, we have seen the diversity of those controls and difficulties they cope with. We concluded by noting that there is a gap between the Senegalese financial law and financial practicies. And yet, public funds are an economic development tool and any state can prevail a good economic development if it doesn't master its funds. Lot of efforts are made in order to guarantee a good management, but some ways and customs must necessary been banished. There is always hope to see that country get over of it
Mboup, El Hadji Makhoudia. "Contribution à l'étude des aspects juridiques et financiers des politiques d'ajustement structurel en Afrique : l'exemple du Sénégal." Lyon 3, 2002. http://www.theses.fr/2002LYO33038.
Full textDiagne, Youssoupha Sakrya. "La réforme du code général des impôts au Sénégal : principales mesures et implications." Thesis, Reims, 2017. http://www.theses.fr/2017REIME006/document.
Full textThis thesis contributes to the literature dedicated to tax reforms. The recent changes initiated in the Senegalese tax system motivated this research. Three main measures of this new tax legislation were investigated. Those decisions include changes introduced to improve business environment, the income tax reduction and corporate tax increase. An experimental survey completes this analysis providing an overview of difficulties faced in implementing the new system. As a matter of fact, results show that some of the decisions made as part of the reform suffer from delays in their effective entry into force.Furthermore, empirical investigations confirm business environment improvement as being a top priority issue to be addressed by the reform. Regarding the income tax reduction, findings suggest that a progressive approach is preferred both in lowering the income tax and increasing the corporate tax.To finish, an innovative approach is proposed to set tax revenue targets. The method rather focuses on the tax administration ability to collect funds than spending needs. Such approach significantly improves budget programming
Balde, Abdoulaye]. "Le contrôle des finances publiques au Sénégal." Perpignan, 1996. http://www.theses.fr/1996PERP0219.
Full textThe study of a system intended to control government finances should logically start with a quite clear definition of the concepts that the system covers. To do so, we shall from the outset, point out that it is the public nature of the financial stakeholders that bestows on government finances their legal status. In Senegal, the scope of operation of government finances is quite broad as a result of the will of the political authorities. In addition to the central administration and to its field offices, it also covers the sectors of state-owned firms and local governments. Controlling the finances of these government officers consists essentially in comparing a given financial operation as it is performed with a rule of reference which stands as a basis. It seems therefore that in senegal, the goal set for government finance control activities is to check financial regularity. This work is carried out by numerous organs which have more often than not poorly defined missions. This led us, throughout our investigations, to try and check how efficient the internal as well as the external system of government finance control is in Senegal. It comes out of our study quite clearly that the senegalese system to control government finances compares quite well to that of most African francophone countries. Conversely, analyzed under the light of the modern control systems of developed countries, it presents many shortcomings linked to several social, economic, political, administrative and cultural factors. Faced with such a situation, we advocate that objectives and resources be revisited and designed accordingly, that structures be well coordinated, that interventions be better organized and that a new profile of officers in charge of controlling government finances be developed
ZAKI, MOUSSA. "Le controle des finances publiques dans les etats d'afrique noire francophone : l'exemple du niger et du senegal." Toulouse 1, 1999. http://www.theses.fr/1999TOU10022.
Full textThe absence or the deficiency of supervision is one of the fundamental elements of the crisis faced by the post-colonial african state. This work proposes a study of the judicial, technical and institutional sectors of the inspection of public finances in the french-speaking black african states, with emphasis on niger and senegal as examples. Theoretically well-framed, this inspection, be it the doing of administrative organs or the parliament, or of financial authority, is limited by material, socio-cultural and political impediments. Generally, even when it's put to work, it's only a simple inspection of legality. The inspection of the sincerity of budgetary provisions, which is a prerogative of the parliament, is otherwise non existent, or at the least limited by the weakness of the methods of investigation that are used by the parliament's members. The administrative organs and bodies of control are confronted, in the carrying out of their duties, by the consequences of the status of their members, placed under authority, in a hierarchic order. The financial juridictions suffer from lethargy and the absence of specialized magistrates. In whole, apart from the insufficiency of material means, the basic problems of the nigerien and senegalese systems of inspection of public finances remain on one hand on the respect of the status of public funds, and on the other hand on the putting in place of effectives sanctions on irregularity, financial malpractices and derailment of public funds, brought to light by inspectors. The solutions reside either in the creation of an independant inspection body of which the members would be, in accordance with the status, out of the tangent of political affairs, or in the reformation of the systems, which would result in the removal of ties between inspection and political authority
Thébault, Stéphane. "L'ordonnateur en droit public financier /." Paris : LGDJ, 2007. http://catalogue.bnf.fr/ark:/12148/cb41164819m.
Full textNgono, Emmanuel. "Les finances publiques du Congo." Paris 1, 1989. http://www.theses.fr/1989PA010277.
Full textAs in the majority of develiping countries, the financial system of the congo still bears the mark of the colonial administration. The present study proposes to examine this system. Emphasis has been placed on the structural organization, on the management of state funds and on the control exercised over national and local finances. Besides the need to adapt the structures to modern economic trends the low level of national resources and local saving is to be noted. This forces the state to resort to external borrowing, thus causing a very high level of debt. At the level of the local communities, the poor level of their own finances results in a heavy dependency on the central administration, which is expressed in terms of treasury grants, transfers and advances. Resources are essentially devoted to running costs, to the detriment of investment. Controle of public finances poses problems both from the point of view of organization and of efficiency
Itoua, Emmanuel. "Les juridictions financières et le développement dans les états francophones d'Afrique noire : les cas du Congo, de la Cote d'Ivoire et du Sénégal." La Rochelle, 1998. http://www.theses.fr/1998LAROD003.
Full textDelivré, Cendrine. "Finances publiques et protection du patrimoine culturel." Lyon 3, 2004. http://www.theses.fr/2004LYO33043.
Full textThis thesis intends to study the relations between public finance, understood widely as tax rules and financing, and protection of cultural heritage defined as the group of goods proving cultural interest and revealing social worthy to inheritance purpose. Protection of cultural heritage takes place in the French law by means of numerous juridical instruments, more particularly financial and fiscal ones. The diversification of financial and fiscal instruments related to the protection of cultural heritage has been improving since the end of the old regime. These variegate tools need a well-ordered description. Afterwards, an analysis of the public finance action in favour of the protection of cultural heritage was undertaken in order to elucidate the recent objective-oriented financial and fiscal mechanisms
Oukdim, Bassou. "Le contrôle des finances publiques au Maroc." Caen, 1990. http://www.theses.fr/1990CAEN0017.
Full textBooks on the topic "Finances publiques – Droit – Sénégal"
Dioukhané, Abdourahmane. Les finances publiques dans l'UEMOA: Le budget du Sénégal. Paris: L'Harmattan, 2015.
Find full textHarakat, Mohamed. Finances publiques et droit budgétaire au Maroc. [Morocco: s.n.], 2002.
Find full textFrance. Code de droit public: Textes usuels de droit constitutionnel, droit administratif, finances publiques, libertés publiques, droit international public, droit européen. Paris: Prat/Europa, 1985.
Find full textSteckel, Marie-Christine. L' essentiel des finances publiques communautaires. 2nd ed. Paris: Gualino, 2007.
Find full textMpungu, Greg Bakandeja wa. Droit des finances publiques: Moyens d'action et plan financiers de l'état. [Kinshasa]: Editions NORAF, 1997.
Find full textGray, Tara. Cadre de gouvernance et de responsabilité des sociétés d'État: Aperçu des projets de réforme récents. [Ottawa]: Service d'information et de recherche parlementaires, 2006.
Find full textDescheemaeker, Christian. Les risques de la gestion financière des collectivités locales: Droit et finances publiques. Paris: Imprimerie nationale, 2001.
Find full textBa, Boubacar Demba. Finances publiques et gestion par la performance dans les pays de l'UEMOA: Étude du cas du Sénégal. Paris: L'Harmattan, 2015.
Find full textJean-Marie, Cotteret, ed. Droit budgétaire et comptabilité publique. 3rd ed. Paris: Delloz, 1985.
Find full textBook chapters on the topic "Finances publiques – Droit – Sénégal"
Libault, Dominique. "L’impact réel du droit à la libre circulation des patients sur les finances publiques : l’exemple de la CMU." In Unionsbürgerschaft und Patientenfreizügigkeit Citoyenneté Européenne et Libre Circulation des Patients EU Citizenship and Free Movement of Patients, 399–404. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-41311-7_34.
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