Bibliographie sélective OHADA

Le Mali importe de nombreux produits en raison du manque de production locale et de la faible compétitivité de certaines industries maliennes. Cette dépendance excessive aux importations affaiblit l'économie nationale et limite les opportunités pour les secteurs agricoles, industriels et commerciaux du pays. Pour remédier à ces problèmes, l’étude recommande de stimuler la production locale, de soutenir les industries et les agriculteurs maliens, et de mettre en place des politiques commerciales et industrielles favorables à la compétitivité des produits nationaux sur le marché international. Ces mesures permettraient de limiter la dépendance aux importations étrangères et de renforcer ainsi l'économie malienne. Ainsi l'objectif que vise cette étude est d'analyser les conséquences économiques et sociales enfin de proposer des solutions idoines. Mali imports many products due to a lack of local production and the low competitiveness of some Malian industries. This excessive dependence on imports weakens the national economy and limits opportunities for the country's agricultural, industrial, and commercial sectors. To address these problems, the study recommends stimulating local production, supporting Malian industries and farmers, and implementing trade and industrial policies that promote the competitiveness of domestic products on the international market. These measures would help limit dependence on foreign imports and thus strengthen the Malian economy. The objective of this study is to analyze the economic and social consequences and propose appropriate solutions.

Le droit douanier camerounais est traditionnellement tourné vers les missions de perception des recettes et de la protection du tissu économique local. Avec la récente apparition du terrorisme, ce droit doit désormais conjuguer avec la menace sécuritaire ; ce qui suppose une certaine mutation. Ainsi, le changement subi par le droit douanier du fait de sa rencontre avec le phénomène terroriste est tout d’abord théorique ; puisqu’il faut aménager le cadre théorique d’accueil au plan douanier de la dimension sécuritaire. Ce changement est aussi opérationnel en ce sens qu’il induit l’appropriation et l’exercice de la compétence sécuritaire, indicateur du passage d’une prérogative subsidiaire d’aide à la lutte contre l’insécurité à une véritable mission sécuritaire douanière. Cameroonian customs law is traditionally focused on the missions of revenue collection and protection of the local economy. With the recent appearance of terrorism, it must now take into account the security threat, which implies a certain mutation. Thus, the change that customs law must undergo due to the terrorist phenomenon is first of all theoretical, given that it’s necessary to adapt the theoretical framework of reception of the security dimension. This change is also operational in the sense that it induces the appropriation and the effective exercise of security competence, as indicator of the transition from a subsidiary prerogative of aid in the fight against insecurity to a true security mission.

Zimbabwean financial sector has experienced significant periods of financial distress as depicted by numerous bank failures since 1980. Bank failure occurs when a financial institution experiences significant financial distress, rendering it incapable of fulfilling its obligations to depositors, shareholders and other stakeholders. In other words, bank failure is when a financial institution undergoes substantial financial distress rendering it unable to meet its obligations as they become due. In this thesis, the researcher adopted the definition of bank failure which refers to a situation where a bank is in financial distress and is recapitalised either by the central bank or a strategic investor, acquired by another institution, surrenders its license or the license is suspended, or it closes its operations altogether. This thesis reveals that in Zimbabwe bank failures can be attributed to various factors including the failure of regulatory and supervisory systems to detect irregularities in the operations of banking institutions. In addition, poor corporate governance practices such as inadequate oversight, inexperienced management, undue influence by dominant shareholders, nonperforming loans, excessive risk-taking, abusive related party transactions and noncompliance with laws are commonly cited as causes of bank failures in Zimbabwe. Bank failures often pose negative implications to the banking sector and banking stakeholders such as depositors and investors. This owes to the fact that banks serve as intermediaries that facilitate the avenues for deposits and extend credit services to individuals and the production sector of the economy. It is submitted that the proper functioning of banks requires effective and adequate regulatory supervision. Failure to provide robust and effective regulation of banks could lead to bank failures. This thesis presents a comparative analysis of the banking statutory framework of Zimbabwe and those of the UK and South Africa to determine if the banking laws in Zimbabwe are robust enough to prevent bank failures. The thesis reveals that the banking statutory framework in Zimbabwe is not robust enough to curb bank failures in times of stress because it lacks effective regulatory oversight. This thesis further reveals that poor banking regulation, inconsistent enforcement, weak regulatory insolvency procedures, and inadequate supervision framework are some of the weaknesses in the current banking statutory framework which needs to be rectified in order to combat bank failures effectively in Zimbabwe. The Banking Act does not fully incorporate the international best standards on bank supervision to prevent bank failures. Consequently, the banking statutory framework in Zimbabwe does not comprehensively and effectively provide for the prevention of bank failures like those of the UK and South Africa. The robustness of the banking statutory framework is in providing adequate and effective regulatory provisions and enforcement mechanisms that curb bank failures in Zimbabwe. The researcher proposes the adoption of a new model, the Zimbabwean twin peaks model, comprising the Zimbabwean Prudential Regulatory Authority and the Zimbabwean Financial Sector Conduct Authority. It is argued that if the adoption of the twin peaks model is considered and robustly implemented, it can prevent the causes of bank failures in Zimbabwe.

This article seeks to examine the extent to which users of e-banking services are protected in Cameroon. Over the past decades financial transactions have gradually emerged from traditional methods to modern forms of banking. The Information and Communication Technology (ICT) has transformed the banking system into a digital arena. With e-banking, customers can access their bank accounts, transfer funds, pay bills, and check their accounts balances. Banks serve as the backbone of every modern economy and should be protected. The development of e-banking in the 1980s with the aid of ICT has rendered banks and their customers vulnerable to cybercrimes. As an effort to combat cybercrimes and ensure cyber security in Cameroon, the 2010 Cyber Law provides both substantive and procedural rules. It is rather unfortunate that, the measures put in place to ensure cyber security and protect bank customers against cybercrimes are to a greater extent ineffective. The main objective of this article is to determine the protection accorded to banks and their customers against cybercrimes. The method adopted in the course of this work is doctrinal wherein, both primary and secondary sources of data were collected. The findings reveal among others that, the measures put in place to combat cybercrimes within the banking sphere in Cameroon are not effective. There is lack of explicit definitions for cyber offences. Most of the offences provided by the 2010 Cyber Law are vague and ambiguous. We therefore recommend that, the 2010 Cyber Law should be amended to address the current issues of ICT. This amendment should include explicit definitions for the different forms of cybercrimes with severe sanctions. Banks are advised to put in place effective monitoring machineries to mitigate cybercrimes.

Market manipulation is one of the dishonest means used by unscrupulous investors to make unjustified profits. It is conduct which unlawfully interferes with the normal operations of the markets in order to create false appearances with respect to the trading activity or the price of a financial asset. Market abuse is one of the various challenges plaguing the crypto-assets market, and is one of the financial regulators’ priority concerns. This study examines and discusses the problem of market manipulation in crypto-assets, and the need for the enactment of an effective regulatory framework in order to combat this problem and to promote investor protection and safeguard the integrity of the markets. The study finds that South Africa and other countries need to introduce rules in crypto-assets market which aim at regulating the activities of crypto-asset service providers. Currently South Africa has not enacted a comprehensive regulatory framework to address the various illegal uses of crypto-assets. The general approach adopted by South Africa to regulate crypto-assets activities involves subjecting crypto-asset service providers and their activities under the various financial sector laws established to regulate the traditional financial markets. This approach has been criticised as being inefficient in light of the unique risks presented by crypto-assets. The study discusses some of these arguments in detail and concludes by highlighting the need for the adoption of innovative regulations, in the long term, which comprehensively and effectively addressed the various risks presented by crypto-assets which also include market manipulation.

This dissertation examines the relationship between banking and society. It contributes to a better understanding of how banking affects society and, in turn on how society shapes banking practices. The first chapter studies the impact of inflation on trust in banks. Chapter two deals with the effect of trust in banks on financial inclusion. The third chapter investigates whether financial inclusion influences life satisfaction. Chapter four delves into how female bank leadership affects firm credit. The final chapter focuses on the influence of bank leaders’ age on sustainable lending. Overall, this dissertation highlights the important role of banks in societal development and the major influence of society in shaping banking practices.

Will the April 2nd Announcement generate its intended objectives? It’s still early days – however, it appears increasingly likely that negotiation outcomes – particularly between those significantly impacted by the Announcement, will be a major determinant in deciding whether the tariff hikes resulting from the April 2nd Announcement, will be short or long term. As of the 11th April, 2025, President Trump’s universal tariffs on China had amounted to 145% whilst China announced tariffs of 125% on U.S imports. Amongst other things, this paper aims to address complexities and challenges faced by regulators in identifying and assessing risk, problems arising from different perceptions of risk, and solutions aimed at countering problems of risk regulation. It will approach these issues through an assessment of explanations put forward to justify the growing importance of risks, well known risk theories such as cultural theory, risk society theory and governmentality theory. In addressing the problems posed as a result of the difficulty in quantifying risks, it will consider a means whereby risks can be quantified reasonably without the consequential effects which result from the dual nature of risk that is, risks emanating from the management of institutional risks.

Cet article est le fruit des recherches empiriques menées à Bamako, auprès des acteurs publics/institutionnels (notamment l’institut national de statistique) mais aussi de l’exploitation et de l’analyse de la littérature académique sur l’économie informelle. Il n’a pas pour objet de faire une présentation des règles et principes de recouvrement des impôts au Mali, encore moins leur contentieux. Dans un cadre institutionnel normal, nous savons que les finances publiques proviennent de la mobilisation des recettes publiques par les agents assermentés de l’Etat et des collectivités territoriales. Mais, globalement, on constate au Mali que l’Etat central rencontre d’énormes difficultés dans l’application concrète de cette mobilisation des ressources propres alors qu’un tel exercice, relève, rappelons-le, de ses fonctions régaliennes. Cette situation résulte d’une part de la difficulté de recouvrement de certains impôts et taxes et de la rareté de certaines matières imposables d’autre part. Dans ce contexte particulier, [de faible mobilisation des recettes publiques], cet article aide à comprendre les difficultés rencontrées par le l’Etat central en raison notamment de la prédominance de cette économie informelle. This article is the fruit of empirical research carried out in Bamako, with public/institutional players (notably the national statistics institute), as well as the exploitation and analysis of academic literature on the informal economy. It is not intended as a presentation of the rules and principles of tax collection in Mali, still less their litigation. In a normal institutional framework, we know that public finances come from the mobilization of public revenues by sworn agents of the State and local authorities. But, on the whole, we can see that the central government in Mali is encountering enormous difficulties in the practical application of this mobilization of its own resources, even though such an exercise, it should be remembered, falls within its regalian functions. This situation is partly due to the difficulty of collecting certain taxes, and partly to the scarcity of certain taxable materials. In this particular context [of low mobilization of public revenues], this article helps to understand the difficulties encountered by the central government, due in particular to the predominance of the informal economy.

Financial technology (Fintech) is a rapidly growing industry, both locally and globally. In various ways, Fintech is undeniably transforming financial services and products in every possible part of the financial sector by changing how people access and use financial services. By using innovative technologies, such as distributed ledger technology and cloud technology, and combining large data sets, including alternative data sets, better products can be provided that can be hyper-personalised for market segments and improve access and participation in respect of financial services. Fintech is solving issues that touch the consumer, through a bottom-up approach, considering the retail consumer as a starting point, in contrast to the common traditional finance evolution from the institutional investors to the retail consumer in a top-to-bottom approach. What is exciting about what Fintech can do for Africa, is that it can move inefficiencies in services and product life cycles to become efficiencies and move the frontiers for already efficient products and services. Fintech, therefore, provides an opportunity to improve the archaic and pave the way for the future. This study focuses mainly on crypto assets to limit its scope. It first examines the Fintech landscape in Africa, more specifically, the activity level in each selected comparative country, namely Mauritius, Kenya, Zambia, Namibia and South Africa, and how the activity benefits or can potentially benefit the economy in the host country and lead to the deepening of financial inclusion. It further examines the regulatory frameworks in those countries. The study examines the regulatory approach taken and the local activity, exploring some of the risks identified in each country, and considers the requirements that regulators chose to implement to mitigate these risks, as well as the current state of regulatory frameworks. Consideration is given as to whether similarities in both the risks and the mitigation requirements exist and how this can be aligned across jurisdictions. Recently, international standard-setting bodies have increased their focus on ensuring the alignment and cooperation of regulatory approaches globally. In light of the call for alignment and increased collaboration through policy recommendations and guidance, and or regulators to provide comprehensive and effective regulatory approaches without stifling innovation, this study considers the theoretical possibility of allowing certain Fintech companies, specifically crypto asset service providers (subject to specified conditions) to operate across jurisdictions with a trans-border licence. This study examines Europe’s Markets in Crypto Assets Regulation, as it was the first of its kind continental-wide framework for crypto assets, offering numerous lessons to be learned from this framework. The Commonwealth Model Law on Virtual Assets is also considered, as it is intended to assist member countries in implementing Virtual Asset and Virtual Asset Service Provider regimes in their respective jurisdictions, as they deem appropriate. Lastly, the study will explore what a theoretical trans-border regulatory framework containing prudential and market conduct requirements could look like and what embedded supervision tools, for instance, through forensic nodes or zero-knowledge proofs, could be utilised to ensure that all the regulators participating as part of a licencing panel receive real-time data and have a full view of the level of compliance with the requirements imposed by the joint framework and can proactively and intrusively act, when needed. The proposed trans-border regulatory framework aims to support crypto asset service providers with multi-jurisdictional strategies in Africa in scaling their operations, with a focus on building Africa as a global Fintech hub. The proposed framework aims to achieve this through a harmonised regulatory framework that simplifies compliance, increases efficiencies, enhances innovation, allows for scalability, and better risk management. In addition to the goal of positioning Africa as a globally recognised Fintech hub, the harmonised framework aims to realise the purported benefits of the technologies utilised by crypto asset service providers, thereby deepening financial inclusion and promoting inclusive economic growth through increased access and participation, as well as lower costs.

The use of artificial intelligence (AI) builds up the accounting system efficiency, increases data entry accuracy and simplifying the accounting process. The aim of the study is to prove the effectiveness of modern AI-based information technologies (IT) in accounting and the possibilities of AI application for process optimization. The effectiveness and efficiency were proven using comparison methods, statistical analysis, graphical cause-and-effect analysis, modelling using the linear regression method. The assessment was carried out using quantitative and qualitative indicators of labour productivity and process optimization. The results of the study showed that 18 accounting department employees on average are needed to perform standard transactions in the companies studied without AI. With AI, 1 person can handle such a volume of work. Accordingly, with the implementation of AI, the average reduction in Transaction Processing Time per Week is 696.26 hours. Regression analysis confirmed that the implementation of AI increases the companies’ productivity in terms of Transaction Processing Time. Reducing the Data Processing Complexity by one unit leads to a reduction in transaction processing time by 592.69 seconds. Each percent increase in Data Entry Accuracy contributes to a reduction in processing time by 5135.51 seconds. The prospects for implementing AI in accounting include further improving algorithms to increase the accuracy and speed of transaction processing, optimizing material and time consumed.  

Le commerce électronique au Mali connaît une forte croissance, mais l’inadaptation du régime fiscal, notamment en matière de TVA, engendre d’importantes difficultés. La nature immatérielle et extraterritoriale des transactions numériques complique leur contrôle, favorisant ainsi l’évasion fiscale et la fraude. De plus, l’identification des acteurs du commerce numérique reste un défi majeur, rendant l’application de la législation fiscale inefficace. Pour y remédier, une réforme s’impose particulièrement par la mise en place d’un mécanisme de collecte de la TVA par les plateformes en ligne, comme l’ont fait le Kenya et le Nigeria. Cette mesure permettrait de mieux encadrer la fiscalité du commerce électronique, d’assurer une concurrence équitable et d’optimiser la mobilisation des recettes fiscales.

Il existe certains litiges en droit douanier où l’on ne peut accéder au juge sans avoir écarté la possibilité d’un recours à la transaction. La transaction a non seulement l’avantage de réduire les délais, mais aussi d’alléger les procédures de résolution des litiges en matière douanière. La question se pose de savoir en quoi consiste la transaction douanière dans la sous-région CEMAC ? En réalité, le problème qui se pose est celui de rechercher l’appréhension de cette procédure qui est également largement appliquée en droit fiscal. Face à cette interrogation, des recherches ont été menées sur le sujet à l’aide de la méthode juridique axée sur l’exégèse des textes de droit douanier de la sous-région, principalement le Code des douanes CEMAC. De ces recherches, il apparait que la transaction est un privilège de l’administration des douanes qui marque l’extinction des poursuites à la fois fréquente et vigoureuse. Il s’agit donc d’une procédure particulière. A ce propos, il est apparu loisible de présenter l’encadrement juridique de la transaction douanière d’une part, avant de faire l’état de sa mise en œuvre d’autre part. L’avènement de la transaction a réduit d’une certaine manière les pouvoirs du juge en contentieux douanier, ce dernier ne pouvant se saisir de manière automatique de certains litiges. Certain disputes in customs law cannot be brought to court without first exploring the possibility of a transaction. Transaction offers the advantage of reducing delays and streamlining the resolution of customs disputes. This raises the question: what constitutes a customs transaction in the CEMAC sub-region? The challenge lies in understanding this procedure, which is also common in tax law. Research into this question employed a legal method, focusing on the interpretation of customs law texts in the sub-region, primarily the CEMAC Customs Code. This research reveals that transactions are a privilege to the customs administration, resulting in the cessation of frequent and vigorous prosecutions. As such, they represent a special procedure. Accordingly, this paper seeks to outline the legal framework for customs transactions and describe their implementation. The advent of transactions has, to some extent, curtailed the powers of judges in customs litigation, as certain disputes can no longer be automatically brought before them.

Tackling corruption is a global issue and tackling it effectively requires determination, cooperation and specialised technological knowledge. A significant proportion of global GDP is the sum of the money associated with corruption and fraud. The main objective of this article is to assess how new technologies such as cryptocurrencies and blockchain can combat corruption. The methodology of this article is a literature review. Specifically, scientific articles from databases and international organizations with expertise in new technologies are studied. This article deals with the new ways of corruption and money laundering. New technologies and the knowledge of them are a very important element in order to deal effectively with corruption. Perpetrators of financial crimes are usually ahead of the auditing authorities in terms of techniques and therefore knowledge of the new technology and the possibilities it offers is essential to effectively combat corruption and fraud globally. Cryptocurrencies and blockchain can combat corruption primarily due to their key characteristics of transparency, security, and decentralization. A key prerequisite for the transparency of cryptocurrencies is the application of supervision rules by the responsible authorities and the implementation of blockchain technology. In practice this is often not the case and cryptocurrencies are used as a money laundering tool.

Dans le cadre de l'OHADA, la responsabilité civile des experts-comptables vise à protéger les parties prenantes tout en assurant la sécurité juridique de la profession. Le cadre juridique repose principalement sur l'Acte uniforme portant sur le droit comptable et à l'information financière (AUDCIF), sur l'Acte uniforme relatif au droit commercial général (AUDCG) et sur l'Acte uniforme relatif au droit des sociétés commerciales et du groupement d'intérêt économique (AUSCGIE). Ces textes établissent les fondements de la responsabilité des experts-comptables vis-à-vis des clients et des tiers. La responsabilité civile de l'expert-comptable dans l’espace OHADA est régie par une obligation de moyens. Cela signifie que, bien que l'expert-comptable soit tenu d'utiliser toutes ses compétences pour fournir un service conforme aux règles comptables et juridiques, il n'est pas tenu à une obligation de résultat, sauf dans des cas spécifiques. De plus, il peut être tenu responsable vis-à-vis des tiers lorsqu'une faute commise dans l'exercice de ses fonctions leur cause un préjudice direct. Cependant, des limites existent dans la régulation actuelle, notamment en ce qui concerne la protection des tiers et la question des délais de prescription. En parallèle, des mécanismes de protection sont mis en place pour sécuriser la pratique professionnelle de l'expert-comptable. Ces protections incluent les clauses limitatives de responsabilité, les causes d’exonération (comme la force majeure ou la faute du client), ainsi que des assurances professionnelles couvrant les risques liés à la responsabilité civile. Les ordres professionnels jouent également un rôle clé en encadrant la déontologie et la discipline des experts-comptables, apportant une garantie supplémentaire aux clients et une certaine immunité disciplinaire aux experts-comptables en cas de faute mineure. Enfin, des perspectives d'amélioration du cadre juridique sont nécessaires pour renforcer l’équilibre entre la protection des parties prenantes et la sécurité juridique des professionnels. Cela inclut une réforme visant à clarifier certaines dispositions légales et à encourager une répartition plus juste des risques entre experts-comptables, clients et tiers.

L’infraction douanière en droit camerounais est une infraction particulière. De quoi tient-t-elle cette particularité ? Voici l’interrogation autour de laquelle la présente étude s’est construite. Il s’est alors révélé que la particularité de l’infraction douanière en droit camerounais a une origine double c’est-à-dire qu’elle le tient aussi bien de ses critères d’identification que de sa qualification légale. Ainsi, contrairement à l’infraction pénale ou de droit commun qui exige la réunion des critères légal, matériel et moral pour sa détermination, l’infraction douanière ne conditionne son identification qu’à la réunion des critères d’ordre légal et matériel qualifiés de critères décisifs. Leur seule mise en évidence suffit pour identifier une infraction douanière. Le critère moral lui n’est qu’adventice ou accessoire. Aussi, dans sa qualification légale, l’infraction douanière répond à une classification bipartite. Ceci sous-entend que le droit douanier ne reconnait que les délits et les contraventions comme infractions. Il n’existe donc pas de crimes en matière douanière comme en matière pénale. Customs offences under Cameroonian public law are special. What makes it so special? This is the question on which this study is based. It has emerged that the special nature of customs offences in Cameroonian public law has a dual origin, i.e., it derives from both the criteria by which they are identified and their legal classification. Thus, unlike a criminal offence or an offence under ordinary law, which requires legal, material and moral criteria to be met in order to be identified, a customs offence can only be identified if the legal and material criteria, described as decisive criteria, are met. Their mere presence is sufficient to identify a customs offence. The moral criterion is only incidental or accessory. In its legal classification, customs offences are classified in two categories. This means that customs law recognizes only misdemeanor ours and contraventions as offences. There are therefore no crimes in customs law as there are in criminal law.

This study investigates the effects of dynamic capabilities (DCs) and multichannel integration quality (MCIQ) on the performance of banks (BP). It also explores the moderating role of environmental dynamism in the banking industry, using a moderated mediation model. Quantitative analyses were employed to examine data collected from multiple banks. Structural equation modeling (SEM) was used to test the relationships between variables, while moderation and mediation effects were analyzed using SEM-AMOS. The findings reveal that dynamic capabilities and MCIQ significantly enhance bank performance. Furthermore, environmental dynamism (ED) moderates the relationship between these variables, intensifying their effects on performance under high levels of dynamism. The mediation analysis shows that MCIQ partially mediates the impact of dynamic capabilities on bank performance. The study is limited by its cross-sectional design, which restricts causal inferences. Additionally, the findings may not be generalizable to non-banking industries or regions with distinct regulatory frameworks. The results provide actionable insights for bank managers, emphasizing the importance of fostering DCs and enhancing MCIQ to sustain performance in rapidly changing environments. The findings highlight significant social benefits, as improved dynamic capabilities (DCs) and critical information quality (MCIQ) enhance bank performance, fostering economic stability, financial inclusion, and customer trust. By enabling resilience and innovation in dynamic environments, banks contribute to broader societal goals, including sustainable development and socio-economic growth. This research contributes to the literature by integrating DCs and MCIQ in a moderated mediation framework, offering a novel perspective on their interplay with environmental dynamism in the banking sector.

Le Cameroun a entrepris depuis une quinzaine d’années de réglementer et de réguler le secteur du numérique afin de protéger, mais surtout de conserver sa souveraineté dans ce nouvel espace offrant des possibilités quasi infinies et qui n’ont de limites que la force de l’imagination humaine. Cet encadrement juridique vise davantage à sécuriser et à garantir le pouvoir financier de l’Etat qui repose à titre principal sur les prélèvements obligatoires des citoyens. Ainsi, les matières imposables reconnues par le droit camerounais doivent, dans le physique comme dans le numérique, pouvoir être recouvrées par l’Administration fiscale grâce au civisme des citoyens. Le numérique permet ainsi aux citoyens d’accomplir leurs droits et obligations fiscaux avec plus de facilité. Cette modernisation de la citoyenneté fiscale empreinte de facilités, accentue cependant les risques d’incivisme. Ainsi, au-delà de toute volonté d’éviter l’impôt, le droit camerounais est, en l’état actuel, permissible à l’incivisme fiscal. Over the past fifteen years, Cameroon has undertaken to regulate the digital sector in order to protect and, above all, preserve its sovereignty in this new space offering almost infinite possibilities, limited only by the power of the human imagination. The aim of this legal framework is to secure and guarantee the financial power of the State, which is based primarily on compulsory levies on citizens. Thus, the taxable matters recognised by Cameroonian law must, in both physical and digital form, be recoverable by the tax authorities thanks to the civic-mindedness of citizens. Digital technology therefore makes it easier for citizens to fulfil their tax rights and obligations. However, this modernisation of tax citizenship, marked by ease of use, also accentuates the risks of incivility. Thus, beyond any desire to avoid tax, Cameroonian law is, in its current state, open to tax incivility.

PURPOSE : Financial institutions such as Bureaux de Change are susceptible to money laundering, posing a significant risk to a nation’s financial stability and security if not properly regulated and supervised. Botswana is a member of the Financial Action Task Force (FATF), a global organisation that sets standards, promotes policies to prevent money laundering, terrorist financing and arms proliferation, all to safeguard the global financial system. Efforts have been made to incorporate FATF recommendations on money laundering into the fiscal laws of Botswana. However, some deficiencies still remain. Although there are no recorded cases of money laundering in Botswana, Bureaux de Change entities are susceptible to it as their business involves cash transactions and rapid money transactions. This paper aims to analyse the challenges faced by Bureaux de Change entities in combating money laundering in Botswana. This will be done by assessing the effectiveness of the current regulatory framework and role of the regulatory authorities in combating money laundering within Bureaux de Change entities. DESIGN/METHODOLOGY/APPROACH : This paper provides a comprehensive examination of the obstacles faced by Bureaux de Change entities in Botswana when it comes to combating money laundering. A qualitative research method and doctrinal research method are both used in this context. FINDINGS : It is hoped that policymakers and other relevant persons will adopt the recommendations provided in the paper to enhance the curbing of money laundering in Botswana. RESEARCH LIMITATIONS/IMPLICATIONS : This paper is only limited to the regulation of money laundering within the Bureaux de Change entities in Botswana and does not provide empirical research. PRACTICAL IMPLICATIONS : This paper is useful to policymakers, lawyers, law students and regulatory bodies especially in Botswana. SOCIAL IMPLICATIONS : This paper suggests changes to the Bank of Botswana (Bureaux de Change) Regulations of 2004 to improve their effectiveness, robustness and competitiveness in combating money laundering. ORIGINALITY/VALUE : This paper is original research on the challenges of combating money laundering within Bureaux de Change entities in Botswana.

Dans un environnement des affaires marqué par l’omniprésence des technologies de l’information et de communication, le législateur OHADA a fait l’option de renforcer et de moderniser son arsenal juridique face aux défis posés par l’usage des outils numériques dans la pratique comptable. En effet, certes, les principes classiques régissant l’élaboration, la tenue et la sécurité des comptes ainsi que les comportements des comptables restent d’application. Du reste, l’étude a dédié à ces principes des analyses appréciables. Cependant, les nouvelles règles permettent de hisser ces principes classiques à la hauteur des défis de la digitalisation de l’activité comptable. Elles concourent à l’impératif de fiabilité, de sécurité, d’authenticité et d’intégrité de l’information comptable, face aux risques d’altération aisée, de fugacité, de surpression et de modification d’une information automatisée. Toutefois, la couverture du droit OHADA à cette nouvelle réalité n’est que partielle et ne parait pas approfondie. Pour une matière qui fait rarement l’objet d’études approfondies par les juristes, notre article, tout en révélant les innovations et les défis, jette les bases de réflexions. Cet exercice est essentiel au regard de la double technicité du sujet abordé, tenant, d’une part, à son objet, à savoir la comptabilité, et d’autre part, à la prise en compte des technologies de l’information et de la communication. En effet, non seulement, l’étude permet aux entités et praticiens d’avoir une meilleure compréhension des principes comptables modernes, mais aussi, elle offre aux contrôleurs des outils d’analyse de la conformité, et aux juges une compréhension et interprétation plus éclairées de cette discipline singulière. Les propositions qui en ressortent permettront au législateur de combler les incohérences et insuffisances juridiques afin de répondre plus efficacement aux défis de la digitalisation de la comptabilité.

This paper analyzes the effect of Basel III adapted to WAEMU on the behavior of banks in the zone (intermediation and market activities). After having developed a model for optimizing the return on bank equity, under various constraints (balance sheet constraints, Basel III regulatory constraints), we resort to linear programming via the Danzig simplex algorithm and to a structure of reasonable rates to obtain the optimal values of the various bank balance sheet items. The results, obtained by comparing these theoretical values with the values observed before Basel III (before January 1, 2018), show an increase in the supply of loans, obtained not only from deposits and bank refinancing but also via resources from the financial markets. We can also observe the intuitive result of an increase of bank reserves in line with the constraint that Basel III imposes on banks to increase their liquidity. In short, Basel III tends to strengthen bank financing in the zone, while improving the soundness of banks through the constitution of larger reserves.