Bibliographie sélective OHADA

Tax authorities have always assessed and enforced taxes based on the physical address of businesses over the years. Nevertheless, the idea of tax jurisdiction has taken on a new meaning with the development of information and communication technology, and its profound impact on every facet of human existence – including but not restricted to trade and business. This development has undoubtedly increased capital mobility, especially in corporate form, and exposed more the weaknesses in national tax laws by enabling the artificial relocation of important economic components and potential exemption from taxes. Since it is getting harder to separate the digital economy from the rest of the economy for taxation reasons, the process of digitalization has emerged as one of the primary growth drivers. This expansion, together with aggressive tax planning strategies used by multinational enterprises (MNEs) to move revenues to low-tax jurisdictions and the development of business models requiring less physical presence, has increased the workload for tax administrators; furthermore, it has reduced governments’ capacity to raise funds in the traditional manner. In this regard, I assess how “adequate” the selected African countries’ frameworks are vis-à-vis the ongoing OECD and UN negotiations. Beyond the consultations, I call for a more inclusive and Africanised approach and the need for African countries to improve their tax administration mechanisms.

Objetivo: Esta pesquisa tem como objetivo compreender as motivações que levam os contabilistas acreditados da Guiné-Bissau a se afiliarem à Ordem dos Contabilistas, bem como identificar e compreender as barreiras enfrentadas pelos contabilistas que não são afiliados, com o intuito de propor estratégias que incentivem a afiliação e promovam o desenvolvimento profissional do contabilista no país. Método: Foi utilizada uma abordagem qualitativa. Entrevistas semiestruturadas foram conduzidas com contabilistas acreditados e não acreditados para explorar suas percepções e experiências. A análise de conteúdo foi empregada para interpretar os dados, destacando as motivações para a afiliação e as barreiras enfrentadas pelos não afiliados. Resultado: Os resultados demonstram que os contabilistas acreditados entrevistados não consideram a existência de barreiras. Já os contabilistas não inscritos na ordem mostram-se motivados para se inscreverem na ordem, uma vez que isso lhes permite ter acesso à formação contínua e alcançar estatuto como profissionais de qualidade. Contribuição: A contribuição desta pesquisa consiste em enriquecer o estudo da profissionalização da contabilidade. Igualmente, irá contribuir para uma melhor compreensão do estado da profissão contabilística na Guiné-Bissau. Além disso, dada a inexistência de literatura sobre o tema, este estudo irá ajudar a aumentar o conhecimento das difíceis situações com que os contabilistas acreditados e não acreditados se deparam no exercício das suas funções na Guiné-Bissau.

تمثل البنوك التجارية الجزائرية المعبر الرئيسي للوساطة المالية والمصرفية في الاقتصاد الوطني، إذ تساهم بشكل كبير في أغلب المعاملات الاقتصادية داخل وخارج الوطن، وبالتالي فهي تساهم بعدة أدوار مهمة في التنمية الاقتصادية واستدامتها عبر الأجيال، قام ت الحكومة بإنشاء فروع ونواف ذ إسلامية للمعاملات المالية الإسلامية على مستوى هذه البنوك وطرح منتجات مصرفية إسلامية قرر ساعد على جذب المتعاملين بالسوق الموازية لضخ أموالهم بالبنوك الوطنية واستخدامها بصيغ تطبق احكام الشريعة الإسلامية، تعمل الصيرفة الإسلامية على نبذ الربا وتعزيز التكافل الاجتماعي والعدالة. إن استخدام مثل هذه الخدمات يهدف إلى تحقيق المشاركة في الأرباح والخسائر بين البنوك والزبائن. وفي دراستنا تبين لنا مدى تبني البنوك التقليدية الجزائرية للمعاملات المالية الإسلامية من خلال فتح نوافذ إسلامية تعمل وفق الشريعة الإسلامية لتحقيق رضا وإستقطاب الزبائن Algerian commercial banks represent the main catalyst for financial and banking intermediation in the national economy. They to contribute significantly the majority of economic transactions within and outside the country. Consequently, they play several crucial roles in economic development and its sustainability across generations. The government has established branches and windows for Islamic financial transactions in these banks and introduced Islamic banking products. This decision has helped attract participants in the parallel market to channel their funds into national banks and utilize them in accordance with Islamic law principles. Islamic banking aims to eliminate usury (riba) and promote social solidarity and justice. The use of such services aims to achieve profit and loss sharing between banks and customers. Our study has revealed the extent to which Algerian traditional banks have embraced Islamic financial transactions by opening Islamic windows that operate in accordance with Islamic law, aiming to achieve customer satisfaction and attract clients

لقد تطرّقنا في موضوع دراستنا على تحدّيات فرض الضّرائب على معاملات التّجارة الإلكترونية باعتبار موضوع التّجارة الإلكترونية من المواضيع الهامّة التي تلقى اهتماما كبيرا من قبل الكثير من الباحثين لما لها من انعكاسات على اقتصاديات دول العالم المتقدّمة والنّامية، حيث تعدّ إحدى النّظم الحديثة في إتمام وتنفيذ المعاملات التّجارية عبر شبكات الأنترنت. ولقد أسفرت دراستنا الميدانية في المركز الجواري للضّرائب دائرة السّوقر التي واجهت عدّة صعوبات لإخضاع المعاملات الإلكترونية بسب غياب قوانين والتّشريعات المتعلّقة بتنظيم الضّريبة الإلكترونية وغياب رقمنة القطاع وصعوبات تقنية تطبيق هذا النّوع من الضّرائب. هذا ما أوجب على الجزائر بذل مجهوداتها من أجل دعم وإرساء البنية التحتية للاتّصالات ومسايرة التّقدّم التّكنولوجي في العالم وتسليط الضّوء على القوانين والتّشريعات الجبائية الخاصّة بهذه التّجارة وسَنّها والعمل بها على أرض الواقع. In the subject of our study, we have addressed the challenges of imposing taxes on electronic commerce transactions, considering the issue of electronic commerce as one of the important topics that receive great attention by many researchers because of its implications for the economies of the developed and developing countries of the world, as it is one of the modern systems in the completion and implementation of commercial transactions. Via internet networks. Our field study resulted in the neighborhood tax center, in Sougueur Department, which faced several difficulties in subjecting electronic transactions due to the absence of laws and legislation related to the organization of electronic taxation, the absence of digitization of the sector, and the technical difficulties of applying this type of taxation. This is what required Algeria to exert its efforts to support and establish the telecommunications infrastructure, keep pace with the technological progress in the world, shed light on the laws and fiscal legislation related to this trade, enact them and implement them on the ground.

Esta dissertação analisa a evolução do sistema contabilístico da Guiné-Bissau, nomeadamente o processo de convergência do Sistema de Contabilidade da Organização para Harmonização do Direito dos Negócios em África (SYSCOHADA) com as normas internacionais de relato financeiro (NIRF). Pretende-se perceber em que medida os laços políticos e culturais influenciaram este processo de convergência no país, e ainda as ligações entre as dimensões culturais, sociais, económicas e financeiras, assim como as respetivas influências na fiscalidade, no ensino e na formação profissional, na organização da profissão contabilística, com base na classificação dos sistemas contabilísticos de Nobes (1998). A Guiné-Bissau é um país membro da Organização para Harmonização dos Negócios em África (OHADA), entidade responsável por edificar e oficializar as normas contabilísticas, que são aprovados através de ato uniforme que envolve dezassete países africanos, o que explica que seja influenciado ou influencie outros países membros daquela organização. Esta investigação contribui para a literatura no domínio da contabilidade e relato financeiro no continente africano, em geral, área ainda pouco explorada e pouco conhecida da comunidade académica, e da Guiné-Bissau, em particular, país independente desde 1973, depois de um período de vários séculos de existência como antiga colónia portuguesa.

يعتبر النظام المصرفي من بين الأسس التي يعتمد عليها النشاط الاقتصادي لأي مجتمع و ذلك بالنظر لأهمية الدور الذي يلعبه في المساهمة في إمداد النشاط الاقتصادي بالأموال، اللازمة من اجل تنميته و تطوي ره ، وقد اجمع الباحثون الاقتصاديون على أن من بين أسباب الأزمات المالية ترجع إلى الأسلوب الربوي المتبع من طرف البنوك التقليدية، خصوصا بعد أن ضربت الأزمة المالية العالمية عصب الاقتصاد الرأسمالي سنة 2008 وهزت اقتصاديات الدول وأضعفت البنوك التجارية خلافا عن البنوك الإسلامية والبنوك التجارية ذات الشبابيك الإسلامية ، ومن هذا المنطلق ازدادت الحاجة إلى وجود بنوك تعمل وفقا للشريعة الإسلامية والتي تقوم على أساس إلغاء الفائدة وعدم التعامل بالربا في تعاملاتها، ومنه فقد أصبحت هذه البنوك لاعبا مؤثرا وبارزا في اقتصاديات الدول الإسلامية و العالمية و التي من بينها الجزائر التي اتجهت هي الأخرى للدخول إلى عالم الصیرفة الإسلامية باعتمادها لافتتاح نوافذ إسلامية على مستوى البنوك العمومية. ومن خلال دراستنا توصلنا الى أن البنوك العمومية الجزائرية تحاول خوض تجربة فتح شبابيك إسلامية وقد خلصنا بأن اعتماد هذه البنوك على آلية التعامل بشبابيك تعمل وفق قواعد الشريعة الإسلامية في معاملاتها المالية من شأنه أن يحقق استقطاب ورضا الزبائن. The banking system is considered one of the foundations on which the economic activity of any society is based, given the importance of the role, it plays in helping to supply economic activity with the funds necessary for its operation. Economic researchers have agreed that among the causes of financial crises are due to the usurious method adopted by banks, especially after the global financial crisis hit the backbone of the capitalist economy in 2008, shook the economies of the countries, and weakened commercial banks unlike Islamic banks and commercial banks with Islamic windows From this point of view, the need has grown for the existence of bank operating in accordance with Islamic law, which is based on the abolition of interests in their financial transactions, these banks have become an influential and leading actor in the economies of Islamic countries including Algeria, which has also tended to enter the Islamic banking world by adopting it to open Islamic windows at the level of public banks. Through our study, we concluded that Algerian public banks are trying to live with the opening of Islamic counters, and we concluded that the dependence of these banks on the processing mechanism of counters that operate according to the rules of Islamic Sharia law in their financial transactions, would attract and satisfy customers.

Ekonomilerin küreselleşmesi ve piyasaların globalleşmesi karşısında, ortak bir dile sahip olma arzusu giderek daha fazla hissedilmektedir. Bu ihtiyacı hafifletmek için dünya çapında, birçok ülke, kalite ve karşılaştırılabilir bilgiler için UFRS standartlarını benimsemenin uygun olduğunu düşünmüştür. Bu momentumda, SYSCOHADA muhasebe sistemi aracılığıyla OHADA alanı, 2017 yılında standartlarını UFRS ile uyumlu hale getirmeye karar vermiştir. Bu çalışmanın amacı, Uluslararası Muhasebe Standartlarını (UMS/UFRS), on yedi ülkedeki tüm varlıklarının muhasebesini yöneten Afrika'da Ekonomi Hukuku'nun Uyumlaştırılması Örgütü'nün muhasebe sistemi (SYSCOHADA) ile karşılaştırmaktır. Bu karşılaştırmalı analizin amacı, yukarıdaki iki muhasebe sisteminin benzerliklerini ve farklılıklarını ortaya koymaktır. Bu analiz UMS 1 : Finansal Tabloların Sunuluşu, UMS 2: Stoklar, UMS 7: Nakit Akış Tablosu, UMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler Ve Hatalar, UMS 10: Raporlama Döneminden Sonraki Olaylar, UMS 12 :Gelir Vergileri, UMS 16 :Maddi Duran Varlıklar, UMS 19 :Çalışanlara Sağlanan Faydalar, UMS 20 :Devlet Teşviklerinin Muhasebeleştirilmesi Ve Devlet Yardımlarının Açıklaması, UMS 21 :Kur Değişiminin Etkileri, UMS 23 Borçlanma Maliyetleri, UMS 37 Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, UMS 38 Maddi Olmayan Duran Varlıklar açısından yapılan muamelelere odaklanacaktır. Çalışma, her iki muhasebe standardı hakkında da iyi bir anlayışa sahip olmayı sağlayacaktır. Bu nedenle, yatırımcılar ve diğer tüm kişiler, SYSCOHADA ve Uluslararası Muhasebe Standartları ile ilgilenenler, bu iki muhasebe standardının finansal tablolarının karşılaştırılabilirliğini kolaylaştırmak amacıyla muhasebe düzenlemeleri hakkında iyi bir anlayışa sahip olabileceklerdir. Çalışma sonucunda SYSCOHADA ile Uluslararası Muhasebe Standartları arasındaki karşılaştırma birçok benzerlik ve çok az farklılık ortaya koymaktadır. Kıta Avrupası muhasebe sistemi ve Anglo-Sakson sisteminden kaynaklanan SYSOHADA hükümleri, kaynaklarını Uluslararası Muhasebe Standartlarında bulmaktadır. Ancak, bu iki standarttaki en büyük fark, SYSCOHADA için tarihsel maliyet ölçüm yöntemi ile UFRS için gerçeğe uygun değer arasındadır. In the face of the globalization of economies and the globalization of markets, the desire to have a common language is increasingly felt. To alleviate this need, many countries around the world have considered it appropriate to adopt IFRS standards for quality and comparable information. At this momentum, the OHADA field, through the SYSCOHADA accounting system, has decided to harmonize its standards with IFRS in 2017. The purpose of this study is to compare the International Accounting Standards (IAS/IFRS) with the accounting system of the Organization for the Harmonization of Economic Law in Africa (SYSCOHADA), which manages the accounting of all its assets in seventeen countries. The purpose of this comparative analysis is to reveal the similarities and differences of the above two accounting systems. This analysis will focus on the treatment of IAS 1 : presentation of financial statements IAS 2: Inventories IAS 7-cash flows IAS 8 accounting policies, changes in accounting estimates and errors IAS 10: events after the reporting period IAS 12 income taxes IAS 16 :property, plant and equipment assets IAS 19 :employee benefits IAS 20 :accounting for government grants and government assistance, description of TMS 21 :the effects of changes in foreign exchange rates IAS 23 borrowing costs, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 intangible assets . The study will allow to have a good understanding on both accounting standards. Therefore, investors and all others persons interested in the SYSCOHADA and International Accounting Standards will be able to have a good understanding on the accounting regulations in order to facilitate the comparability of the financial statements of these two accounting standards. As a result of the study, the comparison between the SYSCOHADA and international accounting standards reveals many similarities and few differences. Originating from the continental European accounting system and the Anglo-Saxon system, the provisions of the SYSOHADA find their sources in International Accounting Standards. However, the major difference in these two standards is between the historical cost measurement method for the SYSCOHADA and the fair value for IFRS.

The rapidly growing bilateral and multilateral economic relationship between Turkey and African countries leads to the necessity of understanding each other's business and financial environment. Therefore, the accounting system as a fundamental tool for organizing and disseminating financial information should be accessible and understood by business actors and other stakeholders in these areas. Furthermore, the lack of study related to this subject has led us to carry out this comparative analysis between the two accounting systems by comparing financial statements prepared under each one and analyzing their main similarities and differences. The main purpose of this study is to highlight major differences and similarities between the SYSCOHADA and the FRS for LMSE. Also, the study is aimed to get a good understanding of both accounting sets and help practitioners and businessmen, and women operating in these places to have a good knowledge of the accounting regulations related to each country. On a topic basis and based on financial statements prepared following the SYSCOHADA rules and restated to be adapted to the FRS for LMSE, all main differences and similarities were thoroughly analyzed. Following the case study and the thematical analysis of different accounting topics, it can be understood that the two accounting sets differ to some extent due to philosophical approach on some topics such as the prudence principle where the SYSCOHADA, contrary to the FRS for LMSE, does not allow the recognition of potential profit resulting from currency translation gains related to receivable and payables until such profit becomes certain. However, these two sets also share some major similarities due to their proximity in some way to the IAS/IFRS. The effect of the main differences between the two sets can be noticed in the restated financial statements. The annual net income following the FRS for LMSE increased compared to the initial annual net income in the SYSCOHADA. Also, total assets and liabilities restated following the FRS for LMSE have decreased compared to the SYSCOHADA financial statements. Türkiye ile Afrika ülkeleri arasında hızla büyüyen ikili ve çok taraflı ekonomik ilişkiler, birbirlerinin iş ve finans ortamını anlama zorunluluğunu doğurmaktadır. Bu nedenle, finansal bilgilerin düzenlenmesi ve yayılması için temel bir araç olarak muhasebe sistemi, bu alanlardaki iş aktörleri ve diğer paydaşlar tarafından erişilebilir ve anlaşılabilir olmalıdır. Ayrıca bu konuyla ilgili çalışma eksikliği, iki muhasebe sistemi arasında bu karşılaştırmalı analizi, her biri altında hazırlanan finansal tabloları karşılaştırarak ve temel benzerlik ve farklılıklarını analiz ederek yapmaya yöneltmiştir. Bu çalışmanın temel amacı, SYSCOHADA ve BOBİ FRS arasındaki önemli farklılıkları ve benzerlikleri vurgulamaktır. Ayrıca, çalışma hem muhasebe standartları iyi anlamak hem de uygulayıcılara ve bu yerlerde faaliyet gösteren iş adamlarına her bir ülkeyle ilgili muhasebe düzenlemeleri hakkında iyi bilgi sahibi olmalarına yardımcı olmayı amaçlamaktadır. Konu bazında ve SYSCOHADA kurallarına göre hazırlanmış ve BOBİ FRS' ye uyarlanmak üzere yeniden düzenlenen mali tablolara dayalı olarak, tüm temel farklılıklar ve benzerlikler kapsamlı bir şekilde analiz edilmiştir. Vaka çalışması ve farklı muhasebe konularının tematik analizi sonucunda, iki muhasebe setinin bir ölçüde felsefi yaklaşım nedeniyle ihtiyat ilkesi gibi bazı konularda farklılık gösterdiğini anlaşılmaktadır. SYSCOHADA, BOBİ FRS'nin aksine alacak ve borçlara ilişkin kur farkı kazançları kaynaklanan potansiyel kârın kesinleşene kadar muhasebeleştirilmesine izin vermemektedir. Bununla birlikte, bu iki muhasebe seti, UFRS/UMS'ye bir şekilde yakın olmaları nedeniyle bazı önemli benzerlikleri de paylaşmaktadırlar. İki sistemin temel farkların etkisi, yeniden düzenlenen mali tablolarda fark edilebilir. BOBİ FRS'yi takiben yıllık net gelir, SYSCOHADA'daki yıllık net gelire kıyasla artmıştır. Ayrıca, BOBİ FRS'yi takiben yeniden düzenlenen toplam varlıklar ve yükümlülükler, SYSCOHADA finansal tablolarına kıyasla azalmıştır.

تعتبر البنوك التجارية من أهم المحطات المالية التي تقوم بعمليات قبول الودائع ودفعها عند الإستحقاق كما تساهم في عملية خلق النقود بكميات كبيرة هذا ما جعلها الأكثر عرضة لجريمة غسيل الأموال والغاية من هذا هو معرفة كيف تكافح هذه البنوك لجريمة خطيرة مثل هذه والتي سادت كل العالم هذا ما أدى إلى دراستنا لهذا الموضوع الذي إعتمدنا فيه على المنهج الوصفي التحليلي و بالتالي عند دراستنا له توصلنا إلى مجموعة من النتائج تتجلى في معرفة الظاهرة بأنها ظاهرة خطيرة سريعة الإنتشار ،عرضة البنوك بهذه الظاهرة كونها تقوم بعدة عمليات ،وجوب على الدولة أن تكافح هذه الجريمة وذلك بوضع قوانين تشريعية تعاقب كل من قام بإرتكاب هذه الظاهرة الخطيرة. Commercial banks are considered one of the most important financial stations that carry out the processes of accepting and paying deposits at maturity and also contribute to the process of creating money in large quantities. This led to our study of this subject, in which we relied on the descriptive and analytical approach, and therefore upon our study of it, we reached a set of results that are evident in the knowledge of the phenomenon that it is a dangerous and rapidly spreading phenomenon. The banks are exposed to this phenomenon as they carry out several operations. Legislative laws punishing anyone who committed this dangerous phenomenon.

Cette étude a pour objectif de connaitre les différentes étapes de l’introduction à la Bourse régionale des valeurs mobilières (BRVM) en tant que place financière régionale de l’UEMOA, régulé par le conseil régional de l’Epargne Publique et des marchés financiers. Pour atteindre cet objectif, nous avons émaillés l’organisation du marché financier dans une approche visant à définir les différents intervenants et leur rôle. Ensuite, nous avons analysés l’activité boursière du marché. Les indicateurs de performance principalement relevés sont le rendement, la liquidité, le volume de transactions et le risque du marché. Le potentiel de la BRVM est encore à exploiter au regard de l’activité économique de la sous-région. Toutefois, le dynamisme du marché boursier est intéressant surtout du fait qu’il offre un rendement intéressant auprès des intéressés. Nous avons soumis les différents indicateurs du marché à une analyse comparative de son évolution à l’échelle des Bourses africaines, afin d’évaluer son degré d’attractivité. Nous recommandons des ajustements sur les différents points relevés visant l’essor de la place financière de la BRVM tout en démontrons les résultats de notre recherche.

The aim of this research is to determine how the application of Big Data and Data Analytics techniques influences the external audit. The impact on the working methods and the audit quality is discussed. Furthermore, the technological maturity of the Belgian and Luxembourgish audit industry is analysed. Therefore, the following research questions are asked: How do Big Data and Data Analytics influence the audit working method? What is the impact of Big Data and Data Analytics on the audit quality? How is the audit risk identification and assessment phase influenced? Which audit risks can be identified? Which tools and techniques do the Belgian and Luxembourgish auditors use and where do they stand? In order to answer the research question, scientific articles were analysed in the context of the literature review. Subsequently, a case study was carried out. Interviews with experts in Belgium and Luxembourg were conducted. The results of the research show that there is high potential to use these technologies in audit. Nevertheless, it is also connected with initial investments and a certain agreement of the clients. There is high potential to enhance the auditor’s effectiveness and efficiency, but the complete impact cannot yet be analysed. The audit quality can be enhanced when qualitative analyses generates audit evidence based on high quality data. The Belgian and Luxembourgish audit industry has just started implementing the technologies.

The ability of an organization to adjust its operation in light of the evolving changes in their operating environment determines the sustainability of the business unit in both the short and long term. The objective of the study was to determine the response strategies adopted by Kenyan commercial banks in response to the interest capping laws. A descriptive cross-sectional design was used. The population of the study was 42 commercial banks operating in Kenya. Primary data was collected using a questionnaire that was both closed and open ended. Data was analysed using the descriptive statistics. The study found that banks have employed adaptation strategies through working with other partners in the banking sector to leverage their synergy and concentrate on areas that enhance competitive advantage. The research findings also reinforced the need for the banks to work together as a sector and attempt and change the laws that inhibit their operations through lobby groups in parliament and other forums. The study also show that there exists a link between firms‟ strategic activities and their strategic responses and therefore, bank managers should diversify their product range especially to the youth who are apt in using the mobile technology to access services and improve the bank level of efficiency and effectiveness in their operations. The study recommends that the commercial banks ought to conform to the regulations to attract customers while the Central Bank as a regulator should likewise be sensitive to the operating environment and should be flexible in setting the rules in order to attract investment and support the growth in the banking industry. The Interest capping law is still at its infancy stage in Kenya and thus there is room for further research as the full impact of the law is realized in the long term.

Microfinance institutions are specialized in the financing of economic activities of small sizes. They have a social role to target many excluded from the traditional financial system, including poor households, sole proprietorships, small and medium enterprises and mutual aid associations by offering to them suitable financial services (Kobou et al. 2009). In doing so, they are perceived by the vast majority of public opinion internationally as a useful lever for poverty reduction. They must nevertheless obtain sufficient economic and financial results to ensure their viability and sustainability. But in recent decades, there is a certain fragility of MFIs with cases of cascading bankruptcy in Cameroon, where one of the major causes of this bankruptcy remains the unpaid. This study examines the causes of the unpaid loan in the microcredit process in second category of microfinance institutions in Cameroon through the specific case of the "Bourse d’Epargne et de Credit" (BEC). To do this, a multi-variables analysis based on logistic regression method was performed on 195 individuals who have benefited the credit based on six factors, including the sex of the applicant (male or female), the socio professional category of applicant (trader, employee, and very small business-man), the credit period, the number of times an individual has benefited a credit, interest expenses borne by the applicant and the time to study and reply one credit demand. After analysis and discussion, it emerges that: the very small business-man, credit duration, the number of times an individual has benefited the loan; the interest charges borne by the customer are risk factors that increase the level of unpaid with a significant level of 5%. Other factors of the professional category (trader and employee); the credit applicant customer's gender (male or female) and the time to study and reply to a credit demand are factors that have low risk for unpaid. These factors are considered as protective factors of unpaid, also at the significant level of 5%. In addition, it also shows that certain portion of the target where credit is granted is unsuited to the context of the institution's objectives; there is a managerial problem in the structure in question.

La micro finance vise à permettre aux exclus de système bancaire d’accéder à des services financiers adaptés à leurs besoins, en premier lieu des microcrédits. Mais elle offre aussi la possibilité d’épargner des parts montants, et aussi des systèmes plus développées tels que les services de transferts de fonds et de proposer des instruments de paiement.

This paper aims to identify corporate governance models adopted by commercial banks in Mozambique. Firstly, it reviews the literature on Corporate Governance evolution, concept, models and practices at international level. It then makes an approach to internal control systems, some corporate governance arrangements such as Board of Directors, audit committees, internal and external auditing. The paper goes ahead to identifying the corporate governance practices both at country and banking sector levels. An explanatory analysis was applied as the research method covering three major commercial in terms of business volume, net profit and liquid assets. In order to gather information pertaining Corporate Governance models as well as on internal control systems, a questionnaire was sent to some commercial banks’ senior managers and to Banco de Moçambique as the monetary and supervisory authority of the credit institutions and financial societies in the country. Virtual and documental source were reviewed to assess the problem. The paper’s main finding is that commercial banks in Mozambique adopt the Anglo-Saxon model in which the Board of Directors is comprised of two types of directors, board committees and an array of information disclosure. Based on the main finding it was recommended a review and update by the competent authorities of the Aviso 11/GGBM/99 that prescribes internal control rules to be observed by credit institutions and financial societies in Mozambique. This paper aims to identify corporate governance models adopted by commercial banks in Mozambique. Firstly, it reviews the literature on Corporate Governance evolution, concept, models and practices at international level. It then makes an approach to internal control systems, some corporate governance arrangements such as Board of Directors, audit committees, internal and external auditing. The paper goes ahead to identifying the corporate governance practices both at country and banking sector levels. An explanatory analysis was applied as the research method covering three major commercial in terms of business volume, net profit and liquid assets.In order to gather information pertaining Corporate Governance models as well as on internal control systems, a questionnaire was sent to some commercial banks’ senior managers and to Banco de Moçambique as the monetary and supervisory authority of the credit institutions and financial societies in the country. Virtual and documental source were reviewed to assess the problem.The paper’s main finding is that commercial banks in Mozambique adopt the Anglo-Saxonmodel in which the Board of Directors is comprised of two types of directors, board committees and an array of information disclosure. Based on the main finding it was recommended a review and update by the competent authorities of the Aviso 11/GGBM/99 that prescribes internal control rules to be observed by credit institutions and financial societies in Mozambique

Les entreprises ont une place importante dans l’économie française, pourtant la notion d’« entreprise » n’a jamais été définie par le législateur. Une entreprise peut être une structure privée ou publique. Elle a le choix entre diverses formes juridiques, mais quelle que soit son activité, sa taille, son régime d’imposition, une entreprise doit se préserver et doit toujours agir dans son propre intérêt. C’est cet « intérêt » de l’entreprise que l’Administration fiscale s’évertue à contrôler dans les opérations qu’elle effectue. Or, cette notion est elle-même difficile à appréhender. En la matière, les débats doctrinaux sont venus nourrir une jurisprudence peu abondante. Les règles relatives de la fiscalité des aides interentreprises ne distinguent pas selon qu’elles soient consenties entre sociétés sur le territoire français, ou qu’elles soient transfrontalières. Toutefois, les enjeux des aides interentreprises en matière internationale sont incontestablement différents de ceux des aides interentreprises nationales. Ce mémoire traite d’abord de la question du régime général de la fiscalité des aides interentreprises, pour ensuite étudier l’encadrement particulier des aides interentreprises transfrontalières.