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La dématérialisation des procédures fiscales au Cameroun

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  • Germaine MELINGUI (ESSOMBA)

    (Université de Douala, Cameroun)

Abstract

The advent of New Information and Communication Technologies (NICT) since the beginning of the 21st century has revolutionized the way human societies operate. Indeed, whether on an individual level, within companies or public administrations, it is now impossible to ignore NICTs which impose a new type of Management. With such a constraint, the State of Cameroon, in order to improve tax revenues and managerial efficiency, has decided to encourage dematerialization and digitalization of the tax administration. This new technological process aims to make the Cameroonian tax administration an avant[1]garde administration, symbol of a new governance. Moreover, it is a question of focusing on the practical modalities of the implementation of this new process and the expected results, which leads us to see within the Cameroonian tax authorities, the transformation of business functions and much more.

Suggested Citation

  • Germaine MELINGUI (ESSOMBA), 2024. "La dématérialisation des procédures fiscales au Cameroun," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 19(HS), pages 173-190.
    • Handle: RePEc:cxb:issued:v19:ihs:n37
    DOI: 10.69611/cahiers19-HS-37
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