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Essai de l’année 2013 dans le domaine Gestion d'entreprise - Comptabilité, Fiscalité, note: master, , langue: français, résumé: L’économie mondiale se caractérise depuis plusieurs années par une intégration de plus en plus croissante, une internationalisation des transactions et une accélération des échanges. Cela incite les différents agents économiques à rechercher les opportunités d’investissement en dehors de leur pays d’origine et à satisfaire la demande extérieure si leur marché local est saturé, en vue d’accroitre leurs bénéfices. Ce faisant, ces agents arrivent à constater les différences qui peuvent exister dans les pratiques en matière de fiscalité entre leur pays d’origine et les pays d’accueil, voire même à déceler les failles existant dans les règles en vigueur et ainsi pouvoir les contourner. L’Algérie n’échappe pas à la règle. En effet, selon le rapport de la Direction Générale des Douanes, la balance commerciale a été évaluée, en 2012, à un montant total de plus de 120 milliards (73 milliards de dollars à l’exportation et 46 à l’importation). L’économie informelle brasserait 50% de la masse monétaire en circulation et 12 000 sociétés écrans avec une transaction qui avoisinerait les 66 milliards de dollars (document du Ministère Du commerce). Les sorties annuelles brutes de monnaie fiduciaire sont passées de 1 633,4 milliards DA en 2010 à 1 977,8 milliards DA en 2011 et à 2 475 milliards DA en 2012 soit plus de 32 milliards de dollars (note de la Banque d’Algérie : Amélioration de la circulation de la monnaie fiduciaire en 2012 et 2013). Dans un tel contexte, les risques du développement des pratiques de blanchiment d’argent, d’évasion et de fraude fiscales sont relativement importants. Ainsi, les autorités Algériennes ont entamé, depuis le début des années 1990, des négociations avec plusieurs pays étrangers pour l’élaboration de conventions fiscales bilatérales largement inspirées du modèle de l’OCDE (la convention cadre) et de certaines dispositions du modèle de convention de l’ONU. Ces conventions, qui constituent le fondement des règles de la fiscalité internationale, ont pour objectif d’harmoniser les pratiques fiscales Algériennes avec celles des ces partenaires, pour encourager l’investissement étranger et renforcer la collaboration entre les administrations fiscales Algérienne et étrangères face aux problèmes de fraude fiscale, d’évasion fiscale et de blanchiment d’argent.
This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Michael Cronin looks at how translation has played a crucial role in shaping debates about identity, language and cultural survival in the past and in the present. He explores how everything from the impact of migration on the curricula for national literature courses, to the way in which nations wage war in the modern era is bound up with urgent questions of translation and identity. Examining translation practices and experiences across continents to show how translation is an integral part of how cultures are evolving, the volume presents new perspectives on how translation can be a powerful tool in enhancing difference and promoting intercultural dialogue. Drawing on a wide range of materials from official government reports to Shakespearean drama and Hollywood films, Cronin demonstrates how translation is central to any proper understanding of how cultural identity has emerged in human history, and suggests an innovative and positive vision of how translation can be used to deal with one of the most salient issues in an increasingly borderless world.
Globalisation, the wired planet, the global village, these are a few of the terms associated with the social and political changes that are said to describe the world at the beginning of the new millennium. One of the most important institutions of the social ordering has been that of policing, but very little has been written on how the practices of social control are affected by the processes of transnationalisation. This book brings together contributions by experts on policing that focus on some of the newly emergent policing issues connected with these changes: *the global private security industry *cross national networking between police *the establishment of an international criminal court *money laundering *policing cyberspace *the drug war Issues in Transnational Policing crosses the boundaries between criminology, international relations and international law to provide a thought-provoking picture of the complex issues surrounding the politics of policing in the future.
This volume represents the first attempt to systematically compare organised crime concepts, as well as historical and contemporary patterns and control policies in thirteen European countries. These include seven ‘old’ EU Member States, two ‘new’ members, a candidate country, and three non-EU countries. Based on a standardised research protocol, thirty-three experts from different legal and social disciplines provide insight through detailed country reports. On this basis, the editors compare organised crime patterns and policies in Europe and assess EU initiatives against organised crime.
Young people are transforming the global landscape. As the human popu­lation today is younger and more urban than ever before, prospects for achieving adulthood dwindle while urban migration soars. Devastated by genocide, hailed as a spectacular success, and critiqued for its human rights record, the Central African nation of Rwanda provides a compelling setting for grasping new challenges to the world's youth. Spotlighting failed masculinity, urban desperation, and forceful governance, Marc Sommers tells the dramatic story of young Rwandans who are “stuck,” striving against near-impossible odds to become adults. In Rwandan culture, female youth must wait, often in vain, for male youth to build a house before they can marry. Only then can male and female youth gain acceptance as adults. However, Rwanda's severe housing crisis means that most male youth are on a treadmill toward failure, unable to build their house yet having no choice but to try. What follows is too often tragic. Rural youth face a future as failed adults, while many who migrate to the capital fail to secure a stable life and turn fatalistic about contracting HIV/AIDS. Featuring insightful interviews with youth, adults, and government officials, Stuck tells the story of an ambitious, controlling government trying to gov­ern an exceptionally young and poor population in a densely populated and rapidly urbanizing country. This pioneering book sheds new light on the struggle to come of age and suggests new pathways toward the attainment of security, development, and coexistence in Africa and beyond. Published in association with the United States Institute of Peace
This book concerns an insufficiently recognized form of organized crime : crime-enterprises operating on the legitimate market under the veil of respectable companies. The volume concentrates on the situation in the European Union.
Influenza was the great killer of the nineteenth and twentieth centuries, and the so-called 'Russian flu' killed around 1 million people across Europe in 1889-93 - including the second-in-line to the British throne, the Duke of Clarence. The Spanish flu of 1918, meanwhile, would kill 50 million people - nearly 3% of the world's population. Here, Mark Honigsbaum outlines the history of influenza in the period, and describes how the fear of disease permeated Victorian culture. These fears were amplified by the invention of the telegraph and the ability of the new mass-market press to whip up public hysteria. The flu was therefore a barometer of wider fin de siecle social and cultural anxieties - playing on fears engendered by economic decline, technology, urbanisation and degeneration. A History of the Great Influenza Pandemics is a vital new contribution towards our understanding of European history and the history of the media.
The Spanish Influenza pandemic of 1918-19 was the worst pandemic of modern times, claiming over 30 million lives in less than six months. In the hardest hit societies, everything else was put aside in a bid to cope with its ravages. It left millions orphaned and medical science desperate to find its cause. Despite the magnitude of its impact, few scholarly attempts have been made to examine this calamity in its many-sided complexity. On a global, multidisciplinary scale, the book seeks to apply the insights of a wide range of social and medical sciences to an investigation of the pandemic. Topics covered include the historiography of the pandemic, its virology, the enormous demographic impact, the medical and governmental responses it elicited, and its long-term effects, particularly the recent attempts to identify the precise causative virus from specimens taken from flu victims in 1918, or victims buried in the Arctic permafrost at that time.