Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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

Authors
Jean-Guy Degos, Guy Djongoué
Corresponding Author
Jean-Guy Degos
Available Online December 2016.
DOI
https://doi.org/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.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.6How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.6
DO  - https://doi.org/10.2991/icaat-16.2016.6
ID  - Degos2016/12
ER  -