Les procedures fiscales au cameroun
Institution:
Toulouse 1Disciplines:
Directors:
Abstract EN:
The cameroon comes under several colonial powers : german firtly, then english and french, one could think about high originality in terms of fiscal procedures, in other way, the establishment of the before tax, its collections and contentious matters. There fore, it was interested to study that procedures in order to research the real weigt of respective influences on precolonial fiscal proceedings. Within this study, we'll notice that precolonial procedural of which metaphysical pressure justified fiscal relations which became ingrained between the supreme and his subjects will be competed by imported models under influences of colonial powers. Then the metaphysical pressure went under. Thus they break with irrational justification to a rational justification. In order to legitimate that imported models towards traditional fiscal supreme's subjects. They had to associate the latter in the applying of the new model. He won't refuse that collaboration which allow him to save his mains power. He would adopt the same attitude with post colonial african leaders.
Abstract FR:
Le cameroun ayant subi une influence de plusieurs puissances coloniales: allemande d'abord, ensuite anglaise et francaise. On pouvait imaginer sur le plan des procedures fiscales; c'est a dire les procedures d'etablissement de l'assiette de l'impot, de son recouvrement et de son contentieux une forte specificite. Des lors il etait interessant d'etudier ces procedures afin de rechercher quel etait le poids des influences respectives sur les procedures fiscales precoloniales. Dans le cadre de cette etude, on constatera que le modele procedural precolonial dont la contrainte metaphysique justifiait les relations fiscales qui s'etablissaient entre le souverain fiscal et ses assujettis sera concurrence par les modeles importes sous l'influence des puissances coloniales. La contrainte metaphysique alors disparait. Des lors on passera d'une justification irrationnelle de l'obligation fiscale a une justification rationnelle. Pour legitimer ce modele importe aupres des assujetis du souverain fiscal traditionnel, il a fallu associer ce dernier a l'application du nouveau modele. Il ne s'opposera pas a cette collaboration, ce qui lui permettra de garder l'essentiel de ses pouvoirs. Il adoptera la meme attitude avec les dirigeants qui prendront le pouvoir apres la periode coloniale. Dans le cadre de cette collaboration ambigue, il va adopter une strategie qui lui permettra de reconquerir totalement la place. . .