Mimetics from France to Cameroon: A New Approach to State Control through Taxation and Statistics

DOI

10.2991/icaat-16.2016.6How to use a DOI?

Keywords

State control, taxation, small business units, statistic knowledge

Abstract

In all countries of the world, small business units form the core of the local economy, and key players in generating value added. In this paper, part of our work is devoted to a theory of State control over private entities and on the behavior of Cameroonian businessmen to constraints imposed by OHADA accounting system on the one hand. The work on the other hand also present some thoughts on how the business structures of these countries could evolve under the framework of a control theory, taking into account a situation that is evident in the nearest future - in the first place accounting and tax problems especially with small businesses and other entities that are currently being concealed and protected by the informal sector, which without doubts will stand to be lost in a new world that is not yet an African reality, where electronics, computer science and social networking sites are the order of the day, associated with great governments desires and pressure from the fact that it allows for government inquisition will inevitably lead to the disappearance of a large part of the informal sector.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jean-Guy Degos
AU  - Guy Djongoué
PY  - 2016/12
DA  - 2016/12
TI  - Mimetics from France to Cameroon: A New Approach to State Control through Taxation and Statistics
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 53
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.6
DO  - 10.2991/icaat-16.2016.6
ID  - Degos2016/12
ER  -