Abdoulaye Nima Dianka

Tax optimization Abdoulaye Nima Dianka

The study of the behaviour of the state with respect to the economy and society can be made according to two periods: the classical period and the modern period. In the classical period, which corresponds to the gendarme state of liberal essence, the role of the state was exclusively confined to the exercise of its regal prerogatives. It was a matter of the state ensuring order, internal and external security, as well as the conditions conducive to the existence of a competitive and free economy. Its doctrine was political liberalism characterized by parliamentarianism, economic liberalism dominated by the rule of laissez-faire. In Senegal, this interventionist policy of the State can be appreciated under various economic, budgetary or financial aspects. From the point of view of taxation, it is clear that the state grants exemptions both to promote the economy and to support households. However, at the present time, our country needs more than ever a strong structure to start the economic reforms in perspective.