Tesis sobre el tema "Unions monétaires – Droit"
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Le, Barbier Alexis. "Union monétaire et souveraineté". Electronic Thesis or Diss., Université Paris-Panthéon-Assas, 2024. http://www.theses.fr/2024ASSA0010.
Texto completoThe concept of sovereignty has three meanings : formal, material, and organic. Nevertheless, the identification of the attributes of sovereignty under the material meaning is never justified. The purpose of this thesis is to study the relationships between these different meanings of the concept of sovereignty, focusing on one of the attributes of sovereignty : the right to coin money. To better isolate it, this work focuses on currency unions using a historical and comparative method. At the end of this study, it appears that the three uses of the concept of sovereignty can only be linked to each other from a teleological point of view. This reveals the justificatory character of the concept of sovereignty, which is therefore not purely descriptive
Lanou, Roger Gnidouba. "Le régime juridique et fiscal comparé du financement des entreprises dans les droits des États membres de l'UEMOA et en droit français". Rouen, 2015. http://www.theses.fr/2015ROUED007.
Texto completoFor over twenty years, UEMOA Member States are economically and monetarily « united » but the question of their development remains at the heart of subsantive debates, including the legal one. Now it seems clear that development rests on economic growth ; the latter requires productive investment and that it is bushet to the availability of appropriate and sufficient financing. Therefore, it raises the question wether Community Law, combined with deomestic legislation ot States achieve the expected results in terms of business financing. In presponse, having as analytical grid French law, we examine, in the theis, the legal and sical rules that have a significant impact on corporate financing decisions. It is as much funding through equity contributions as financing by debt. At the end, we noted that the laws of WEAMU Membrer States and French Law appear more incentives for initial equity contribution than for the increase of the capital, and more favorable to corporate debt to financial markets than debt to banks and related of affiliated companies. Aslo, appreard the necessity to relativise the role of tax provision considered in isolation. To be a true « financial management tool » or « financial instrument' for companies, tax standard must rely on other leval disciplines even if some of them are based on historical principles and dogmas which need to evolve. It is particularly the case of matters relatted to the separate legal personality of the one-man business, the uniqueness of the patrimony, and the recognition of the full tax and legal existence of the cgroupe of companies, mainly in a financial and economic « unified environment »
Kouyate, Badian Seydou. "Le traitement fiscal des investissements dans les pays membres de l'Union Economique et Monétaire Ouest Africaine (UEMOA) : Approches des droits internes et du droit communautaire". Paris 5, 2011. http://www.theses.fr/2011PA05D004.
Texto completoTo promote the development of national economy and boost growth, especially after the inflation of franc CFA, WAEMU (West African Economic and Monetary Union) member countries strengthened their fiscal incentive mechanisms through various codes of investment. Indeed, among other advantages, investors were granted tempting fiscal measures contrary to the established rules. Aren’t these countries, which are going to foreign investors in a 6 straggling way, weakened by this disunity due to the lack of harmonization? Therefore, this situation creates a competition among States, which belong to the same sub-regional economic body. Moreover, the international implications of fiscal incentive mechanisms must be mastered to allow the States to make better fiscal policy choices at both national and sub regional levels. Thus, it was imperative in the framework of this study to make some proposals that could reduce / eliminate harmful fiscal competition and stimulate a degree of solidarity among WAEMU member States
Layer, Fabrice. "Les critères budgétaires de convergence : facteurs d'évolutions politiques et institutionnelles de l'Union européenne ?" Poitiers, 2002. http://www.theses.fr/2002POIT3004.
Texto completoDrame, Bakary. "Le rapprochement des droits des marchés publics dans l'espace UEMOA : le dynamisme et l'insuffisance de la construction d'un droit commun des marchés publics". Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLE027.
Texto completoThe integration through the field of public procurement has been an opportunity for the West African Economic and Monetary Union (UEMOA) to take an interest in the legal framework of this sphere of public business law. It is in this context that the new Community architecture of merit-based public procurement has emerged through the issuing of directives to renew the definition of the concept of public procurement, the fundamental rules of procurement, execution and of the contentious framework.This change has allowed the construction of a harmonized framework of public procurement rules through the adoption of interesting procedural and institutional innovations. However, this new right has not yet reached the proper maturity. This is observed through the inconsistency of national regulations: the ineffectiveness of the phase of execution, execution and resolution of disputes are negative phenomena to this process.The purpose of this study is to trace the degree of convergence between member states in the application of West African community rules. This analysis requires the critical study of the formulation, reception and consequences of the reform of public procurement rights in WAEMU member states, particularly the cases of Burkina Faso, Côte d'Ivoire and Mali. and Senegal with regard to Community directives. The study does, however, make use of other African and European legal systems to illustrate and enrich certain remarks and comments.The objective is to participate in the theorization of West African public procurement law. In this perspective, the purpose is not only to reflect on the innovations introduced by the new texts in terms of the objectives set and their effectiveness, but also to identify the shortcomings and shortcomings of this recasting in order to propose other directions which are necessary and which may be more appropriate for the African system.In this respect, the study proposes the revision of certain unsuitable and inappropriate legal instruments. It would therefore be relevant for UEMOA to rely on African original law to review its legal system, particularly in the case of public procurement.In view of the growing institutions and rules of public business law on the African continent and the success of OHADA, the study makes two series of proposals to reflect on developments in the field of public business law . On the one hand, consideration should be given to the possibility of establishing a harmonized space in the field of public business law on the continent in the same form as OHADA, or on the other hand to integrate the sphere of public business law in the statutes of the OHADA
Bougouma, Ousmane. "La libre circulation des marchandises en droit communautaire européen et UEMOA". Rouen, 2013. http://www.theses.fr/2013ROUED006.
Texto completoThe free movement of goods is one of four Communitu freedoms enshrined in the Treaty on the Functioning of the European Union and the WAEMU Treaty. They form the four « pillars » of a Common Market. The alter ego of Articles 28 to 37 TFEU in the Euroepan Union are aticles 4 and 77 to 81 of the WAEMU Treaty. These two texts have the same spirit ; the ambition to liberalize trade between the Member States through the establishment of a principle of free movement of all valued in money and as such may form the subjet of commercial transactions. The free movement of goods is indeed an essential community freedom. Community freedoms have a daily influence on the livres of citizens of the community and without the free movement regimes no community developments are possible. We look through this thesis, primarily the letal framework of the WAEMU free movement of goods and hence he level of completion of the common West African market. The conclusions, however, are mixed. The WAEMU normative sustem of free movement of goods is faily consistent and recall the EU model. But the integration requires more than beautiful texts, it takes effort on the part of Member States to take part, so beneficial, to the global economy
Lompo, Garba. "Coopération internationale et droits de l'Homme : cas de l'Union Economique et Monétaire Ouest Africaine et des Etats membres (le Bénin, le Burkina-Faso, la Côte d'Ivoire, la Guinée-Bissau, le Mali, le Niger, le Sénégal et le Togo)". Nantes, 2012. https://archive.bu.univ-nantes.fr/pollux/show/show?id=cb78de80-2b55-429c-8ea3-2b0a53e0d3eb.
Texto completoThe West African Economic and Monetary Union (also known as UEMOA from its name in French Union Economique et Monétaire Ouest Africaine) is an international cooperation organization striving for the economic and monetary integration of its States. These last years it set in motion a vast yard of reforms institutional and organizational as well as economic and political, aiming to the backing of the integration process. Note the setting up of the Common outside Tariff and the Regional economic Program (PER), the backing of the organs of the union etc. However if one of the finalities of the integration is to answer the questions of general interest for the present generations as for the generations to come notably: the democracy, the good governance, and the respect of the human rights, strength is to note that in the facts a relatively petty place is reserved to these rights to the level of the union and its member states. On time yet where, the communal space is confronted to serious security crisis (Ivory Coast Republic, Mali), the question of the restoration or the maintenance of the democratic order and notably the respect of the human rights proves to be in progress the key of arch of all mediations and negotiations. One is brought therefore to wonder about the fact to know: what explains the lack of interest in Human rights through the institution and the reality of the UEMOA organization? What solutions can be drawn? It is to these questioning and preoccupations that this thesis is going to bring the answers and solutions through an analysis on the UEMOA, its member states and their various policies and other instruments of actions
Ky, Eric. "L'intégration par la commande publique : la réforme du droit des marchés publics dans l'Union économique et monétaire ouest-africaine". Poitiers, 2004. http://www.theses.fr/2004POIT3005.
Texto completoDianga, Nganzi Jean Pierre Pedro. "Le droit du marché en zone de la communauté économique et monétaire de l'Afrique Centrale (C. E. M. A. C) : du droit national du Gabon vers le droit communautaire". Montpellier 1, 2008. http://www.theses.fr/2008MON10008.
Texto completoSarr, Amadou Yaya. "L'intégration juridique dans l'union économique et monétaire Ouest africaine (UEMOA) et dans l'organisation pour l'harmonisation du droit des affaires en Afrique (OHADA)". Aix-Marseille 3, 2006. http://www.theses.fr/2006AIX32018.
Texto completoThis doctorate thesis is as study of the law integrated within the West African Economic and Monitory Union and the Organization for the Harmonization of Business Law in Africa. The study analyses, in the first part, the coexistence between the two law orders in the Zone Franc. The coexistence has been studied under the dual specificity of the primary and secondary sources and the institutional systems. In the second part, the study analyses the interactions between the two law order and demonstrates the structural coherency in the functioning of the systems as well the place of the different rules in the law hierarchy. The study shows the complementarily between the two orders which should be improved by preventive and careful solutions
Ngom, Mbissane. "Droit et intégration économique dans l'espace UEMOA : le cas de la régulation juridique de la concurrence". Nantes, 2007. http://www.theses.fr/2007NANT4008.
Texto completoThe analysis of the relevance and the coherence of the regulatory instruments of competition in West African Economic and Monetary Union makes it possible to highlight tensions between law and economy within the framework of an economic integration. The regulation must be a response to these tensions by ensuring a balance between the commercial values to submit to a competing logic basing on the research of the economic effectiveness and the noncommercial values to protect. This regulation is based on the ediction of a community antitrust law whose substance relates to the prohibition of the unfair trading practices of the companies and the authorities. UEMOA Commission and the state's jurisdictions of the member States are entrusted to enforce this law. This study, while being based on the analysis of the substantial law and the rules of litigation in UEMOA, emphasizes the difficulties of working out and implementing a regulation of the economic competition adapted in a context of poverty
Orlova, Olena. "Orientation des systèmes fiscaux des pays participant à l'euro (L'UEM) vers le fédéralisme fiscal ? : exemplarité de la fiscalité canadienne". Nice, 2005. http://www.theses.fr/2005NICE0018.
Texto completoThe aim of this research is to find the answers to the following questions: do the EMU members' taxation systems take the orientation toward a fiscal federalism? In this case, what kind of federalism will it be? What is the minimal degree of harmonization that EMU members can accept? We have chosen Canadian taxation system as an eventual model for the EMU. In this research based on the theories of “conventional” fiscal federalism and of optimal monetary areas we noted that economical, legal and especially political hindrances prevent the EMU from moving forward a fiscal federalism of Canadian type. Actually, we can observe the existence of a particular form of federalism, “European federalism”, which doesn't take any known form. Fiscal hindrances to the perfect functioning of the EMU are subject to numerous endeavours of harmonization by community institutions. This harmonization is distinguished by a real stagnation and the sole way to modify the EMU members' taxation systems is “strengthening cooperation” advocated by the European Commission
Niang, Mouhamadou Lamine. "Le droit de la sécurité sociale des Etats membres de l'Union Economique Monétaire Ouest Africaine, au regard des normes de l'Organisation Internationale du Travail : étude de droit comparé". Thesis, Montpellier 1, 2010. http://www.theses.fr/2010MON10005.
Texto completoThe compensation of the absence or the reduction of the earned income resulting from social risks to which are exposed the members of the community of States UEMOA knows limits. With regard to the standards of the International Labor Organization, the national insurance schemes which are inspired by the laws, statutory and conventional measures as a whole intended with the exception of the unemployment to protect the individual, are traced on the European model. The system of social security connected to the development of the wage-earner being the foundation of the minimum standard. The convention n°102 ratified by two States on eight of the UEMOA, Niger and Senegal, under the profit of dispensations, the acceptance of at least three eventualities is inconveniently taken back by the convention CIPRES, supposed to harmonize the legislations of social security of African States, while develops at present a new notion of the worker which does not limit itself any more simply to the employees, the notion which has a more restricted legal meaning. The consequence is that the national laws, very below international standards become also unsuitable. From the point of view of the personal field of application, the problem of the cover settles with all the more acuteness as the possibilities of an extension constitute an almost insuperable obstacle. States taken remotely cannot to them come only at the end of the limits connected to their level of development. Numerous solutions for the extension of the right of the Social Security were worldwide experimented. They offer a kaleidoscope of models getting organized around the institutions of foresight and social mutual insurance or the assistance. But the consideration of the respect for the dignity of the person which inspires in particular the right for a social coverage imposes to consider that the extension of the Social Security to those who lack it requires the joint action of States UEMOA which bases itself on the professional ethics not "by the industrial catching up", but by return in the missed stage, the primary, only sector to be able to underlie "a new social protect floor"
Kebe, Aboubacry. "Les transformations du droit des services publics en Afrique francophone : l'exemple du Sénégal". Thesis, université Paris-Saclay, 2020. http://www.theses.fr/2020UPASH002.
Texto completoIn essence, by codifying administrative law, the Senegalese legislator adopted an essentially organic definition of the concept of public service, which consists in entrusting the management of the public service exclusively to legal persons governed by public law. This mainly organic criterion has been widely denounced by legal writers, who note the absence of a rigorous definition of the concept of public service, which does not associate private individuals with public management and which does not take account of its developments in France.This Senegalese concept of public service has been called into question by endogenous and exogenous circumstances. Initially, the organic criterion of public service was affected by the crisis of the interventionist state, which resulted in "less state, better state". Then, the organic criterion of the concept of public service has suffered the effects of community law of the WAEMU and OHADA since they put forward a functional or material criterion to govern the activity of public bodies involved in the economy. In addition, the UEMOA recommends performance obligations to Senegalese public services, which impact on the traditional conception of public service. These changes have also justified public service reforms and the renewal of public management favored by the emergence of African Union instruments, through the African charter of public service. It is therefore a question of confronting the organic conception of the public service with the test of the changes undergone by the administrative law and the public services
Maiga, Ahamadou Mohamed. "Les conditions juridiques d'exploitation des ressources minières dans les États de l'Union économique et monétaire ouest-africaine, UEMOA". Thesis, Aix-Marseille, 2019. http://theses.univ-amu.fr.lama.univ-amu.fr/190611_MAIGA_213kqcigb555r445y995j_TH.pdf.
Texto completoThe process of decolonization and independence has enabled African states to assert and devote their permanent sovereignty to mineral resources, not only in continental terms but also nationally through constitutions and mining legislation. This consecration of permanent sovereignty over mineral resources has resulted in the creation of a right of access to these resources by means of the mining exploitation permit, a mining concession contract or a mining sharing contract. production for any mining operation. However, while in general the procedures for granting the mining exploitation permit are common in the Member States of the West African economic and monetary union (UEMOA), there is a legislative contradiction on the determination of the movable nature. or real estate license. This legislative contradiction inevitably affects the identification of the types of guarantees to be included in the mining exploitation permit. In addition to this legislative contradiction, the obtaining of the mining exploitation license necessarily creates rights and obligations with regard to the mining operator and the host State. Therefore, this thesis would seek to provide answers to certain legal issues related to the mining conditions in the UEMOA States while carrying out an analysis on the legal effects related to the exploitation of the mines
Coulibaly, Sognon Céline. "La sécurité des produits : droit positif ivoirien : étude à l'aune du droit communautaire UEMOA". Thesis, Montpellier 1, 2012. http://www.theses.fr/2012MON10018.
Texto completoThe proliferation of serial and personal injury by products implies product safety as a major societal concern. Beyond the expansion of product risks, it's States incapacity, evidenced by the lack or the inadequacy of legal means of prevention that matters. It is also the economic activity that is in question. And if the need for product safety must be filled, whether to preserve life and health against the dangers of products, common sense is required: Prevention is better than effective cure, reparation or sanction. Therefore, it is little more than prevention at the request, but imposing a process, particularly through the requirements of the UN, WHO, of the SPS and TBT WTO and especially to UEMOA whose subtlety reflects the extent of the responsibilities of the Ivorian government and economic forces. The formers are responsible for internal public order and should reform the incomplete legal and institutional framework of an integrated risk control of products. The laters are responsible for the safety of their products, and are prompted to the internalisation of risk management that will certainly allow them to limiting the costs of liability
Traore, Djibril. "Le droit du travail dans les pays de l'UEMOA : Insuffisances et perspectives autour du dialogue social : L'exemple du Mali". Paris 2, 2009. http://www.theses.fr/2009PA020090.
Texto completoTsanga, Ndomo Laure Christelle. "Les effets des décisions de la cour de justice de la CEMAC : contribution à l'étude d'une justice intégrative inspirée du modèle communautaire européen". Thesis, Nantes, 2017. http://www.theses.fr/2017NANT3030.
Texto completoDue to the role played by the Court of Justice of the European Union in the construction of integration in Europe, the Economic and Monetary Community of Central Africa shows its desire to revitalize integration by establishing a Court Of Community Justice whose powers and functioning are reminiscent of those of the CJEU. The challenges facing this Court, especially the resistance of member states, the reluctance of supranational authorities, and the difficult task of adapting the EU's judicial system to the CEMAC context, are all challenges. This probably justifies the fact that the effects of the decisions of that court do not always have the same effect on integration as is the case for the EU. Hence the importance of questioning the real impact of its decisions on integration. The analysis of the effects of the decisions of the CJCEMAC makes it possible to assess its role in the consolidation of integration. This study ultimately reveals that the CJCEMAC judgments constitute a tool for the effectiveness of Community law ; thus confirming the exportability of the EU judicial system. Decisions are also seen as normative instruments on which integration is grafted, insofar as they protect the community order while participating in the realization of integration in Central Africa
Ahoulouma, Fortuné B. "Contribution à l'étude du concept de développement durable : une application au secteur de l'eau douce au sein de l'Union économique et monétaire ouest africaine (U.E.M.O.A.)". Poitiers, 2008. http://www.theses.fr/2008POIT3008.
Texto completoThe study aims at exploring the ways for the appropriation of sustainable development by international law because of its spell-binding and vague nature. This concept, which became popular during the 1992 Rio Declaration, is used today as a basis for public policies on environment. The study thus proposes, because of the general character of the concept, an application to the water sector within the U. E. M. O. A region. This application depends on the changes which could stem from the international acknowledgement of sustainable development in International water law. International principles and regulations of sustainable and common management of water resources will flow from these evolutions which could be adaptated within the U. E. M. O. A. Member countries. There is a need for reforms and for a strong involvement of the international community which constitutes the adequate framework for a critical analysis geared towards the defence of common interests
N'Guessan, Donald Jean-Marc. "Développement et intégration régionale en Afrique de l'Ouest : analyse des contributions de l'OHADA et de l'UEMOA". Reims, 2010. http://www.theses.fr/2010REIMD002.
Texto completoThe legal integration thus seems promising one locomotive of the economic integration. The trust which law OHADA should arouse at the economic operator's, by proceeding gradually to the legal and judicial reassurance of the common market of the UEMOA, should incite them to create there and to develop economic activities. It, in that we wonder to know in the business law OHADA can arouse the deprive direct investment foreign or national, considered in the third millenium as the engine of the growth, in the space UEMOA, freedom of circulation. In the optics of this security and impulsive approach, the OHADA and the UEMOA are going to participate in the construction of this community legal framework through a device conceived around four axes, namely : a device of organization safety capable of guaranteeing the solidty and the autonomous and long-lasting functioning of the community institutions asked to lead the project of integration to its realization ; the consecration of a legal integration relative to the business, as fundamental tool of consolidation of the economic integration ; the construction of community structures asked to defend this law the application of which is determining in the safety in business connections ; finally, the institution of the freedom of circulation in all the community space to facilitate the intra-community exchanges, indispensable to the regional juridico-economic dynamics ; and which the analysis should allow to estimate the level of realization and the feature of this plateform OHADA-UEMOA
Coulibaly, Abdrahamane Oumar. "Le cadre juridique et institutionnel de la concurrence dans l'espace UEMOA : contribution à l'assainissement juridique de l'environnement économique des enteprises". Nice, 2007. http://www.theses.fr/2007NICE0003.
Texto completoThe contries of the west african sub region sealed their destiny by commiting themselves to an economic process of integration. The Treaty of Economic and Monetary Union West african ( in french : UEMOA) was signed the 10 january 1994 in Dakar. It functionned the 1st of august the same year. The UEMOA gathers 8 countries who became aware of their individual economic fragility. These countries whoes economies are interdependant and complementary have to reinforce the result of their differents programs of structural adjustment and their established monetary politics. These combined different elements should enable them to take up the development again. Within this unified space, the state is not longer considered as the only actor of the development. Private companies take over. The legal and institutional environment established this way ought to strengthen the integration of the economies of the sub region. The companies have a large role to play in the unified space. To enable them to fully play their role, the companies should not be stifled by rigid and badly fitted standars
Kassi, Aboha Simplice. "L'entreprise étrangère et la fiscalité en Côte d'Ivoire : contribution à l'analyse de la place et du rôle de l'entreprise étrangère dans l'édification du système fiscal ivoirien". [Amiens], Université de Picardie - Jules Verne, Ecole doctorale en sciences humaines et sociales, 2011. http://www.theses.fr/2011AMIE0055.
Texto completoThe actual Ivorian Tax System stems from that of her former colonial power, France. The accession of Côte d'Ivoire to international sovereignty in 1960 did not cancel the similarities with the French tax System, which are still striking. Yet the Ivorian tax System development did not know the same fate as that of France. If in France, a country with an old tax System, the building of her tax System came through levying local taxpayers, on the contrary in independent Côte d'Ivoire, the évolution of the tax architecture continues to revolve around the foreign company. This option, accepted and subjected to, gradually brings the Ivorian fiscal authorities in a dynamism of improvement whose benefits should now imply more active local populations and turn them into real tax payers-citizens
Sawadogo, Elvis Flavien. "Les instruments de la convergence des politiques budgétaires dans la zone UEMOA". Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0021/document.
Texto completoLegal studies on African Public Finance rarely address fiscal policy issues. The economic nature of this subject isprobably the reason. Yet the creation of economic integration space between states sharing the same currency led the law,including community law, to take a firm hold on fiscal policy issues. Any fiscal laxity from a state has repercussions on theothers and the stability of the monetary Union. The strengthening of economic integration, in west Africa, with the WAEMUTreaty of 1994 has been accompanied by the setting up of a converging measures of budgetary policies of states members. This consists in monitoring, through a community institutional framework, compliance by states with some criteria, mainlybudgetary. The convergence of budgetary policies thus refers to common budgetary discipline to be observed by the statesmembers of the WAEMU area. The establishment of such measures necessarily ends at the normative level by thetransformation of public finance law of states. The compliance with community budget discipline goes through self-discipline that states must self-impose in the management of their public finances. This new community power has an effect on national finance through their content, their public policy choices and management techniques. The aim of this study is to take an interest in one of the determining transformations factors of national public finance management systems in the states members of the WAEMU area
Tapsoba, Elsa Eléonore Marie Christiane. "Les potentialités et voies d'interaction positives entre intégration économique et réception des normes internationales du travail dans l'espace UEMOA". Thesis, Bordeaux, 2019. http://www.theses.fr/2019BORD0323.
Texto completoThe integration of States is a topical question whose outlines and contents are ignored by the African peoples and insufficiently understood by the lawyers. At the end of the independences, African Countries have created continental, regional and sub regional organizations with essentially an economic purpose. However, if the economic integration is advocated above all, the social dimension is not entirely absent. Thus, within these organizations and especially within the WAEMU, we notice a potential evolution of the conception of integration. The present thesis identifies two situations of a potential influence of economic integration on the reception of the international labor standards and reciprocally. Firstly, economic integration has a limited effect on the reception of international labor standards within the member states of WAEMU. The question of the international labor standards is widely marginalized even if it is undeniable that the union provides an opportunity for a better reception. On the other hand, the international labor standards if well received, can improve economic integration. Even if organizations remain dependent on their initial objectives, some international labor standards can be considered as the pillars of economic integration
Ouedraogo, Laetitia Elsa. "La Réglementation minière en Afrique de l'Ouest : approches régionale et nationale". Amiens, 2014. http://www.theses.fr/2014AMIE0053.
Texto completoThe Economic and Monetary West African Union is made up of eight West African countries who have come together to achieve sustainable development. Amongst the sectors supported by the Union, the mining sector receives particular consideration by the Union which has understood the great minerai potential of the soil and sub soils in the member States which necessitates for its development a safe and friendly environment for investors. In this view, the Union adopted a community mining code by Rule n° 18/2003 in December 2003. This code is aimed at ensuring that the community mining rules contribute to the creation of a favorable environment for investments and equal treatment of investors throughout the Union. By nature, this code has a general scope and is applicable in all members States without the need for any internal transposition. The obvious fact however is the clear distance the members States are having towards the community code. There are indeed many intrinsic obstacles and other related to the economie needs of the member States, for the application of the provisions of the community code; which seem out of touch with the aspirations of the member States, even i f and paradoxically they were adopted by the same member States. In addition this community mining regulation needs to be considered in the context of a set of rules involving some other larger groups such as ECOWAS or OHADA. The perspectives for the Union might therefore appear limited. The goal is noble however and can yet be achieved provided certain steps are taken at both the level of the States and the level of the Union
Ioannidou, Aimilia. "L'intérêt général en économie de marché : perspective de droit de l'Union européenne". Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020035.
Texto completoThe legal concept of general interest is significantly transformed under EU law. The most important transformations consist in the double-level (national and European) development of the concept and in the fact that the primarily economic character of EU law as well as its liberal orientation influence at a great extent the relation between public authority and the market as far as both the definition and the realization of the general interest, as well as its functions, are concerned. The object of the present thesis consists in a study of the aforementioned transformations
Gue, Yékan Honoré. "La protection du consommateur en Côte d'Ivoire". Montpellier 1, 2009. http://www.theses.fr/2009MON10030.
Texto completoZaki, Moussa Halima. "Regard sur l'efficacité du système juridictionnel dans les espaces d'intégration en Afrique : cas de la CEDEAO, de la CEMAC, de l'OHADA et de l'UEMOA". Thesis, Normandie, 2018. http://www.theses.fr/2018NORMLH32.
Texto completoThe African continent is distinguished by the proliferation of organizations with an integrative vocation. These organizations adopt acts that are binding on the Member States as well as on community structures and which are intended to be applied to individuals. In this context, Community courts are called upon to play a central role in the integration process.It appears, however, that the Community jurisdictions of Africa in general and of West and Central Africa in particular still play a rather unclear role, hence the trampling of the integration process.What factors hinder the full effectiveness of these jurisdictions and what improvements could be made to make them engines of regional integration? To answer these questions we are interested both in the vertical relationship involving jurisdictions, Member States and Community institutions, as well as in the horizontal relationship, that is to say with national courts on the one hand and Community courts on the other. A restructuring as well as a re-reading of the different lines of law are then proposed
Keuffi, Daniel. "La Régulation des marchés financiers dans l'espace OHADA". Phd thesis, Université de Strasbourg, 2010. http://tel.archives-ouvertes.fr/tel-00483729.
Texto completoPalgo, Diane Horélie. "L'harmonisation du droit pharmaceutique en Afrique de l’Ouest : le cas de l’UEMOA". Thesis, Bourgogne Franche-Comté, 2018. http://www.theses.fr/2018UBFCF010/document.
Texto completoHealth protection, the setting up of health security highly depend on an organization of the pharmaceutical market by the establishment of a common pharmaceutical market. In West Africa, particularly within WAEMU, the absence of such of market eases the rise in illicit drug market and impedes a free movement of health products between States. Yet, economic development involves an effective and secured health system. WAEMU’s member States awareness is emerging gradually, hence the necessity to join forces for better health protection ; therefore the long-awaited legal integration can be done through several means ; harmonization, unification, standardization. Harmonization is the means of legal integration that WAEMU has chosen to set up more effective and elaborate standards. Reconciliation through the harmonization of pharmaceutical regulations therefore becomes a key objective, with a view to setting up health security within the community zone. Yet, this harmonization, to achieve its objective of improving pharmaceutical systems, implies an elaborate legal framework. A process of harmonization is therefore set up and materialized by the adoption of several community legal instruments : guidances ; regulations, decisions. However, it should be noted that WAEMU is not the only sub-regional organization that has objective the pharmaceutical right harmonization. Other regional and sub-regional organizations such as ECOWAS, AU, of which WAEMU States are member, target also a reconciliation by the harmonization of the pharmaceutical area. In addition to the operating difficulties, at internal and community level, there are some external impediments related to the belonging of WAEMU States to those both organizations. Those obstacles will jeopardize the effectiveness of the harmonization process. Consequently, it is necessary to reconsider the choice of reconciliation legal instruments, even if that means venturing into a mixed reconciliation of pharmaceutical regulations through a combination of two means of legal integrations : harmonization and unification
Koutouan, Atchiman Joséphine Naara. "Contribution à l’étude des droits régionaux de la concurrence en Afrique de l’Ouest : cas de l'union économique et monétaire Ouest-Africaine et de la communauté économique des Etats de l'Afrique de l'Ouest". Thesis, Bordeaux, 2018. http://www.theses.fr/2018BORD0044/document.
Texto completoWest African states have made economic integration the preferred way to deal with the challenge of economic development in an increasingly competitive international context. Thus, through regional and subregional organizations, the protection of the free movement of competition has become a community issue.West African regional economic integration has therefore been seized by competition law. From this, we note emerging competition rights in the West African Economic and Monetary Union (WAEMU) and the Economic Community of West African States (ECOWAS). Each of these organizations has therefore put in place a competition law in its economic area. As a result, given the composition of UEMOA and ECOWAS, these Community rights are intended to be applied to the Member States of the Union which are also part of the Community. The features of the coexistence of these Community competition law in West Africa deserved to be examined in order to evaluate their application, to analyze the effectiveness and efficiency of these rights. This comparative study intends to highlight the contain of these rights, reveal their specificities, while showing their lacks. It’s necessary to rethink or even reform some aspects of these rights to improve their applications, basis for a better protection of free competition in West Africa
Diouf, Paul. "La coexistence entre l’ordre juridique OHADA et les autres droits sous régionaux d’Afrique Subsaharienne". Thesis, Perpignan, 2017. http://www.theses.fr/2017PERP0062.
Texto completoSub-Saharan Africa also knew since 1990, a huge expansion economic with the creation of many Organizations of integration. African States would compete the rest of the world, and they created in October 17th, 1993 the Organization for harmonization of corporate law in Africa (OHADA). The goal of this Organization is to harmonize or unify the corporate law in Africa, with some simple and new rules for his members. Face of this idea of harmonization, we will oppose a major issue in the sense that, OHADA is not the only organization in Africa who unify the economical rules. In this area, there aremany organizations such as UEMOA, CEMAC, OAPI, CIPRES, and CIMA, whom have the same goal as OHADA, in other words, to harmonize the economical rules, which are no different from corporate law. At this point, the focus of this PHD is to study the different interactions between these organizations and explain that the current solutions are not much helpful for this type of conflicts of norms. From there, we are going to recommend the specialization of these organizations and to reorganize the functions of their structures in order to develop the economical growth of this country
Dieng, Salimata. "Procédures de sauvetage et coexistence de normes dans l’espace OHADA : le cas des établissements de crédit". Thesis, Toulouse 1, 2014. http://www.theses.fr/2014TOU10030.
Texto completoAfrican States were frequently criticised for becoming members of Integration Organizations whom fields of competence overlap, which can create an important risk of norms conflict. The application of the law of prevention and treatment of credit institutions' difficulties form a perfect exemplification of the normative competition which caracterize the relation between the different Organizations in charge of (in a global or partial manner) business law above the African Continent. When the law issued by the OHADA seems to organize the prevention and the treatment of bank resolution for every economic entity, the fear of a systemic risk and the vital protection of depositors have led the UMOA to produce a number of particular rules. Therefore, norms produced by the two Organizations aren't in agreement, which inevitably set the issues of legal certainty among the OHADA space. However, a global analysis of the bank resolution’s regulation allows us to notice that, in reality, a certain normative rationality exists. Indeed, a careful consideration of the OHADA and UMOA legal texts allow us to notice that, on both sides, there is a will to put consistency between the different norms. The result is a certain coherence of the crisis law applicable to credit institutions. It is, however, impossible to hide the fact that despite this texts' structure, some gaps remain because the credit institutions' special feature hasn't been sufficiently take into account regarding the prevention and the treatment of their failure
Yernault, Dimitri. "L'Etat et la propriété: permanences et mutations du droit public économique en Belgique de 1830 à 2011". Doctoral thesis, Universite Libre de Bruxelles, 2011. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209832.
Texto completoMalgré ces mutations, le droit public économique n’en présente pas moins une structure permanente qui s’articule autour de cinq grandes relations existant entre les institutions juridiques de l’État et de la propriété :1/ l’État dessine les régimes de propriété ;2/ l’État est lui-même propriétaire ;3/ l’État police et régule les usages de le propriété ;4/ l’État soutient selon les circonstances certaines catégories de propriétaires ;5/ l’État redistribue certains fruits et influences tirés de la propriété.
Si la thèse porte essentiellement sur la période qui court de l’Indépendance à la veille de la sixième réforme de l’État, d’une part, et alors que la Belgique connaît une crise des finances privées et publiques enclenchée en 2008, d’autre part, elle offre à la fois une histoire inédite de la législation économique et un examen minutieux des grandes questions contemporaines qui agitent le droit public économique. Elle aborde ces mouvements longs en trois grandes parties (de 1830 à 1919 aux temps du suffrage restreint ;de 1919 à 1980 de l’avènement du suffrage universel à la crise de la fin des Trente Glorieuses ;de 1980 à nos jours, soit depuis l’installation concomitante du fédéralisme et du primat de la concurrence).
S’intéressant au mouvement communal comme au droit colonial, au sauvetage des secteurs jugés systémiques comme à la fondation de grands organismes d’intérêt public, à la régulation comme à la soi-disant subsidiarité fonctionnelle de l’État, la dissertation vérifie l’hypothèse selon laquelle un droit qui a pour objet la politique économique repose sur l’ensemble des cinq grands rapports identifiés que nouent l’État et la propriété. Elle permet ainsi de mieux appréhender ce qu’est la vraie "Constitution économique" de la Belgique, laquelle est loin d’être portée par sa seule Constitution écrite.
Doctorat en Sciences juridiques
info:eu-repo/semantics/nonPublished
Benhama, Abderrahmane. "Le régime d'investissements étrangers en Algérie : aspects juridiques". Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01D031.
Texto completoDomestic and foreign investment, private and public, is undoubtedly one of the most important axis in the economic policies of developed and developing countries. The legal regime for foreign investment in Algeria has continued to be the focus of debate. Mainly economic, this is why the Algerian legislator has legislated on the subject, especially from the 1990s, on the occasion of the adoption of Law No. 90-10 of 14 April 1990 on currency and credit. The latter was indeed the beginning of a long process of transition and economic orientation towards the adoption of the market economy. Currently the legal regime of foreign investment in Algeria is governed mainly by the law 16-09 on the promotion of investment, accompanied by a set of implementing decrees. This recent reform of investment law is an important step forward for the management, reception and processing of foreign investment in Algeria, with regard to all the advantages that are granted to investors' profits, as well as the relaxation of foreign companies installation procedures on Algerian soil
Augoyard, Marc. "Les procédures de révision des traités de l'Union Européenne : Contribution à l'étude de la rigidité en droit de l'Union Européenne". Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30033.
Texto completoSingle European Act, Maastricht, Amsterdam, Nice, Lisbon, enlargements… Over a 25-year period, the major revisions of the European Union treaties followed one another at an intensive pace. If that series is necessary for a progressive process of integration, it also illustrates the challenge of reforming the Union. The purpose of this study is to determine the level of rigidity of the European Union Treaties by searching the legal causes, obstacles and consequences of the (in)adaptability of the treaties. Rigidity originates from the constitutionalisation process of the treaties, which consolidated their formal and substantial protection through the emergence of limits to the revision power. The rigidity of the treaties is further increased by that of the ordinary revision procedure, which is based on two notions that may appear antinomic: the respect of the Member States sovereignty (through the plurality of the national mechanisms of ratification), and the willingness of democratisation (through the emergence of European mechanisms of legitimacy). In order to facilitate the adaptability of the treaties, the Member States established simplified procedures, which complement and derogate to the general procedure. As they do not significantly differ from the ordinary revision procedure, they are not efficient; a reconsideration of the rigidity of the treaties can then be observed through the development of an implicit revision of their provisions as well as a cooperation between Member States, the intensity of which is differentiated, and which may grow beside the Union’s institutional framework. Therefore, the pursuit of efficient ways to relax the rigidity of the treaties is necessary to maintain both their position within the legal order and the unity of the European integration process within the framework of the European Union
Payet, Dorothée. "L'entité territoriale infra-étatique dans la jurisprudence de l'Union européenne. La Cour de justice de l'Union européenne face à la dimension régionale et locale des États membres". Thesis, La Réunion, 2013. http://www.theses.fr/2013LARE0029.
Texto completoThe infra-State body represents a pluriform institutional reality and a fragmented geographical reality of the regional and local dimension in EU Member States. Its European legal status is appeared in large part under jurisdictional impetus. The review of the case law of the Court allows to identify and to characterize this legal status. We note that European legal status of the regional or local authority is ambivalent and hybrid in character because of this specificities of the legal system of the European Union. On the one hand, the regional or local authority is assimilated sometimes to the status of the EU Member States, sometimes to the status of the individuals. That ambivalence in terms of legal status, as a subject to European law, cornes from the specificities of the mission of the Court. The Court must be insuring the primacy of European law into national legal systems and into the legal order of the European Union. On the other hand, the Court should consider the requirements of the regional and local dimension of EU Member State. The infra-State body is as an object to EU regulation. The normative action of the regional or local authority is supervised with a view to european integration, and at the same time, a special normative body for overseas regions has developed. We note that the Court contributes to define the normative corpus applying to the regional and local dimension in EU Member States
Sanou, Dramane. "La juridictionnalisation des organisations régionales d'intégration économique en Afrique". Paris 1, 2012. http://www.theses.fr/2012PA010273.
Texto completoNdoye, Dioma. "L'établissement d'un marché commun et d'une libre concurrence en Afrique de l'Ouest". Thesis, Montpellier 1, 2012. http://www.theses.fr/2012MON10048.
Texto completoAfrica should live in the frame of globalization. Otherwise it could be pushed off despite it owns proper tools for such an adaptation. Africa should wrestle against markets segmentations and built up supranational economic areas. In this aim economical integration, has been set up by western African countries as a way for development, in as the frame of a single markets allows elimination of monopolies. African states involved in this integration process overcome the restricted areas in the view to create a free competition space. Nevertheless, this free competition might be disturbed by anti-competition practices, to be regulated. Coming to a competitive surrounding, main target for West African unions (such as UEMOA and CEDEAO), won't be affordable apart from adopting rules leading to a true competition. Effectiveness of community competition law will be mainly linked to its implementation and its cohesion with the economical frame where is applied the free competition i.e the common market. Western Africa will reach economic development by setting up a competition policy and economical efficient policy. The thesis underlines the necessary interaction between un efficient common market and original competitions policy in western Africa thru legal instruments for building up the markets and competition protection
Seck, Ami Collé. "Intégration et Souveraineté étatique, approche comparative entre l'Europe et l'Afrique à travers l'UE, l'UEMOA et l'OHADA". Thesis, Normandie, 2018. http://www.theses.fr/2018NORMLH08/document.
Texto completoThis thesis aims to describe and analyze the ambiguous evolution of the Sovereignty-Integration report in the European and African frameworks. To this end, it reveals that such a relation started from an antagonism of principle between Sovereignty and Integration but nevertheless leads to different realities that depend on the precise context of the application of this relation. Indeed, while at the outset one can note a certain convergence of view in Europe and in Africa on the antagonistic nature of the relations between Sovereignty and Integration; the practice of integration seems to have led to contradictory effects on the fate of state sovereignty in the European and African frameworks. In facts, whereas sovereignty of States has been greatly diminished by integration in the EU, thus largely confirming their initial antagonism ; on the African side, this initial hypothesis of antagonism has rather been compromised by practice because in UEMOA and OHADA, the opposition between sovereignty and integration has proved largely ineffective
Boka, Paule Mireille. "Les organisations économiques sous-régionales dans le développement de la réglementation pharmaceutique : cas de l'Afrique de l'ouest". Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAJ096/document.
Texto completoIn West Africa, pharmaceutical regulations harmonization process is characterized by initiatives on one hand separate and specific to Economic Community Of West African States (ECOWAS) and on the other to West African Economic and Monetary Union (WAEMU). The present study which aims at contributing to pharmaceutical regulation optimization reveals that ECOWAS has essentialy elaborated guidelines while WAEMU by taking advantage of the strength and scope of legal standards available and opposable to member states succeeded to get tangible results. Pharmaceutical regulation optimization involves taking into account other reglementary functions not sufficiently regulated and in an active cooperation between both organisations reinforced by African Union intervention. This permits to build an approach including the creation of a west african agency for medecine and the implementation of inovatives sources of funding, whith the ultimate goal to promote access of populations to good quality medecines
Diao, Badiaw. "La nouvelle comptabilité publique au sein de la zone UEMOA". Thesis, Paris 10, 2020. http://www.theses.fr/2020PA100116.
Texto completoThe deepening crisis in public finances places public financial information at the heart of public policy management. As such, under the impetus of technical and financial partners, the West African Economic and Monetary Union (WAEMU) adopted a second harmonised public finance framework in 2009, after the 1997 one. A new public accounting system, close to that of the private sector, is promoted by a series of directives. The major innovation remains the promotion of accrual accounting for member states. It is based on international standards, notably the West African Accounting System (WAAS). The only limit lies in the specificity of the State. The nature of public accounting is fundamentally changing. It is captured as financial information system that must guarantee regular, sincere and faithful public accounts. In this respect, the study uses an analytical approach and applied to the national legal and accounting orders to demonstrate that the movement towards regionalization of WAEMU legal standards is indicative of the creation of an autonomous public accounting law based on a new conception of the production of financial information
Angelaki, Aikaterini. "La différenciation entre les Etats membres de l'Union européenne". Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAA025.
Texto completoDifferentiation between the Member States of the European Union has gradually turned into a leitmotif of the debate regarding the future of the European integration. This debate re-emerged in the context of the activation of the withdrawal clause by the United Kingdom, by raising once more the question of the compatibility of the "ever closer union" concept with the possibility for the Member States to follow different paths of integration. The aim of this study is to clarify this question by focusing on the amplification of the various forms of differentiation in positive law. The first part of the study aims to identify the contrast between the uniformity of the EU membership and the asymmetrical participation of the Member States in actions undertaken to achieve the objectives assigned to the Union. Differentiation proves thus to be a relativizing factor of the homogeneity of the Member State's status, without, however, questioning its uniqueness as a legal category. The second part of the study focuses on the effects of differentiation on the structure of the Union. The different extent of participation of each Member State in EU policies has an impact on the Union's institutional and legal framework, even though this impact does not create a disorder affecting the integrity of the Union as such. It is thus apparent that within the creatio continua of the European construction, differentiation poses more a question of degree rather than principle
Zoure, Daouda. "La modernisation du cadre budgétaire des pays de l'UEMOA". Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010265/document.
Texto completoThis research relates to the transformation of budgetary framework of West African Economic and Monetary Union (WAEMU) countries. It is a question of evaluating the extent of the budgetary reforms undertaken in each respective country. The research has tried to highlight the necessary installation of certain standard devices as well as adapting proven reliable procedures not just for certain zones of specific countries but also other countries confronted with similar issues. This exercise was based on existing international comparisons and the evaluation examined the relevance of the solutions suggested in particular by the financing institutions
Yedjibaye, Yémingar. "La coopération décentralisée comme facteur d'intégration communautaire : l'approche française, source d'inspiration des pays francophones des sous régions CEMAC et CEDEAO". Poitiers, 2010. http://www.theses.fr/2010POIT3018.
Texto completoFrench local authorities and those of countries of CEMAC and ECOWAS were given under the principle of free administration, new competences to lead actions abroad as a decentralized cooperation. If interstate cooperation allowed to lay the foundations of community law, the decentralized cooperation can help to stimulate and strengthen integration. That such cooperation is intra-European or intra-African, the role played by local authorities is crucial, in spite of the fundamental attributes of states in matter of diplomacy and sovereignty. Inspired design doctrinal and French experiences of decentralized cooperation the territorial francophone African States have the assets to help boost African community integration. However battle for peace, democracy, local development, the right governance and the struggle against poverty always require more efforts at sub-regional level. That’s why, the issue of decentralized cooperation demands responses based on a big complementarity and a synergy between all the actors namely citizens, local powers, traditional authorities, lay people, central powers and community institutions
Angelaki, Aikaterini. "La différenciation entre les Etats membres de l'Union européenne". Electronic Thesis or Diss., Strasbourg, 2018. http://www.theses.fr/2018STRAA025.
Texto completoDifferentiation between the Member States of the European Union has gradually turned into a leitmotif of the debate regarding the future of the European integration. This debate re-emerged in the context of the activation of the withdrawal clause by the United Kingdom, by raising once more the question of the compatibility of the "ever closer union" concept with the possibility for the Member States to follow different paths of integration. The aim of this study is to clarify this question by focusing on the amplification of the various forms of differentiation in positive law. The first part of the study aims to identify the contrast between the uniformity of the EU membership and the asymmetrical participation of the Member States in actions undertaken to achieve the objectives assigned to the Union. Differentiation proves thus to be a relativizing factor of the homogeneity of the Member State's status, without, however, questioning its uniqueness as a legal category. The second part of the study focuses on the effects of differentiation on the structure of the Union. The different extent of participation of each Member State in EU policies has an impact on the Union's institutional and legal framework, even though this impact does not create a disorder affecting the integrity of the Union as such. It is thus apparent that within the creatio continua of the European construction, differentiation poses more a question of degree rather than principle
Quincey, Sylvio. "La supervision bancaire dans l'Union Européenne : essai de contribution pour une zone de supervision optimale". Thesis, Lyon 3, 2015. http://www.theses.fr/2015LYO30063.
Texto completoFor the supervisor, an historical approach of banks allows to better assimilate its ways of functioning. She also serves to better understand why her actors, always endowed of the confidence to develop business, sometimes, show an over-optimism leading to their ruin. The mobilization of the law guides the action of the banking control. The 2007-2008 crisis has provoked awareness in Europe: the impossibility for every member state of the Union to exercise individually an effective supervision without a total harmonization. So was born the construction of the MSU. Located in Frankfurt, the “supervision unique” has been working since November 4th, 2014. But the road map assigned to the supervision a new and more diversifiable field. For sure, the MSU is skilled enough, but is there a will to change the European Union into a “zone de supervision optimale”?
Fipa, Nguepjo Jacques. "Le rôle des juridictions supranationales de la CEMAC et de l'OHADA dans l'intégration des droits communautaires par les Etats membres". Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020030/document.
Texto completoThe Communautary Court of Justice (CCJ), the Communautary Court of Account (CCA) and the Common Court of Justice and Arbitration (CCJA) are the three supranational jurisdictions respectively created by EMCAC and OHBLA treaties to reinforce the new processes of economical and judicial integration for their member States. In the measure where these jurisdictions are competent to exercise a juridictional control, by determining the communautary norms, the first control being carried out by the national juridictions, the conception, the organisation, the functioning, the characteristics, the roles or competences of these new jurisdictions and also the destiny of the decisions they rend in their strictly judiciary functions or in their accessory functions of supporting the arbitral procedure, present an interest worthy of a doctorate research. If it appears that the supplementary Milestones of efficiency of the new processes of integration had been installed by the creation of the said jurisdictions, it had also been observed that the gravities of jurisdictional, structural or functional order continue to delay the speed of cruise. The solutions that we have proposed to overcome these difficulties involves the reorganization of communautary jurisdictions, the clearly distribution of competences between them, the reinforcement of the communautarian law control procedure, a permanent vulgarisation of integration law, a revalorisation of executary titles, a clarification of immunity of execution domain, a development of the recovery procedures, a continual training of judicial actors, and improvement of their working and living conditions, a resurgence of moral ethic, a real independence of the Justice… This means that the study put a stress on the obstacles which hold up the new processes of integration and propose solutions to perfect the legislative texts and their jurisprudential interpretations, in the perspective of accelerating the economic development of the concerned States, for the best global prosperity of the world’s economies
Adetonah, Ghislain Serge Odon. "L’évasion fiscale des multinationales dans les pays de l’UEMOA". Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0055/document.
Texto completoThe WAEMU countries, long hostile to foreign direct investment, under the combined effect of the globalization of the economy and the pressure of the institutions of Brettons Woods, have in the one hand, favored an internal access to International financial flows and on the other hand, offered tax incentives to multinationals. Thanks to financial liberalization and the prevailing economic ideology, the multinationals, by various subterfuges and taking advantage also of the institutional and organizational handicaps of the respective tax administrations of the member countries of the UEMOA space, escape their fiscal responsibilities towards these states. In order to reduce the harmful effects of tax evasion by multinationals, WAEMU countries must place particular emphasis on the modernization of their tax administrations on the one hand, and on the other hand, to include in all their agreements tax rules, anti-abuse clauses. Finally, these states must strengthen the fight against tax evasion by concerted action based on tax cooperation in the context of administrative assistance
Nkodia, Kibo Mathat. "Les relations entre le trésor public francais et les banques centrales de la zone franc". Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020004.
Texto completoThe monetary agreements of France and the CFA franc zone are based on the permanent free convertibility of the CFA. In this case, the French Treasury supports the free convertibility of the CFA franc into Euros and other currencies with a fixed change rate. The BCEAO and the BEAC accordingly cannot suffer from the lack of changes risk for, they are both guaranteed by France. Such a parity and interdependence principles inherited from the colonial period was renewed in the 1960's up to 2005 reforms. The main goals of this cooperation are the economical development and monetary solidarity safety. Some institutions have been created in order to achieve those goals. In anticipation of the coming of the Euro in 1999, the competent French authorities convinced the European Union to maintain the monetary agreements France has with the African countries using the CFA currency. Nevertheless, such agreements compound some shortcomings which require new ideas