Administration fiscale et ressources humaines en Afrique subsaharienne : le cas du Cameroun

Tax administration and human resources in sub-Saharan Africa : the case of Cameroon

• Auteur / Autrice : Odile Togolo
• Direction : Lucile Tallineau
• Type : Thèse de doctorat
• Discipline(s) : Droit public
• Date : Soutenance en 1996
• Etablissement(s) : Paris 10

Résumé

L'impot apparait comme le moyen le plus liberal pour un etat de financer ses activites. Des lors, la recherche de la producitivite de l'impot prend un relief particulier notamment dans les pays en developpement du fait de l'importance et de l'urgence du financement du developpement. Or, dans ces pays dont le cameroun, non seulement la fiscalite s'avere tres peu productive, mais encore les autres sources tarissent sensiblement. La solution qui reste donc en vue est de tenter d'accroitre l'efficacite du fisc. Cette efficacite est pour l'essentiel celle des agents du fisc. De celle-ci depend en principe la productivite du systeme fiscal. Un systeme qui tend a l'optimum de recettes. Pour parvenir a un tel systeme, les problemes a resoudre se posent non seulement sous la forme d'une simplification des mecanismes fiscaux, mais surtout en termes d'amelioration des methodes de travail, d'organisation et de gestion fiscale qui sont, somme toute, le fait de l'homme. Des lors, la mise en valeur des ressources humaines se presente bien comme la clause type a l'efficacite de l'impot. Cette mise en valeur repose sur un double postulat : la dynamisation des services et surtout l'amelioration de la qualite des agents. La dynamisation des services s'appuie sur la gestion optimale des ressources disponibles, la valorisation des carrieres et des emplois. L'amelioration de la qualite des agents repose essentiellement sur les progres en matiere de sante et de formation. Cette demarche est fondamentale pour un pays. En ce sens que l'impact de la formation et de la sante va au-dela de la simple fiscalite pour atteindre le developpement tant recherche par les pays en developpement.

Taxation appears as the most liberal means for a government to fund his activities. Consequently, the search for tax productivity takes a specific shape in developing countries in particulary, on the account of the significance and the emergency of the development financing. Therefore, in those countries, among which cameroon, the tax system does not only turn out to be little productive, but also the other resources have been slightly drying up. Thus, one only remaining solution is to attempt to increase the inland revenue's efficiency. That efficiency mainly concerns that of the inland revenue officials. Besides the productivity of the tax system thorically depends on it. That is to say, a system which tends to optimize tax receipts. In order to reach such system, the questions which must be considered does not deal with solved simplification of the mechanics of taxation, but also concerns methods of working improvement, fiscal organisation and fiscal management that, in short represent mankind actions. As a result, the development of human resources arises as the standard clause for the tax effectiveness. This development rests on a double postulate : the dynamization of services and especially the improvement of the skills of the officials. The dynamization of services relies on the optimal management of available resources, on careers and employment valorisation. Improving the skills of inland revenue officials mainly rests on the progress made in the health and training sectors. Such a procedure is fundamental for a country, because the influence of training and health goe behond the tax system itself, in order to reach the develpment that is so much looked after by developing countries.