L\u2019id\u00e9e d\u2019int\u00e9gration r\u00e9gionale a tr\u00e8s t\u00f4t \u00e9t\u00e9 lanc\u00e9e en Afrique centrale. C\u2019est, en effet d\u00e8s 1959 qu\u2019avait \u00e9t\u00e9 cr\u00e9\u00e9e, sur les cendres de l\u2019Afrique Equatoriale Fran\u00e7aise (A.E.F), une Union Douani\u00e8re Equatoriale (U.D.E) regroupant le Congo, le Gabon, la R\u00e9publique Centrafricaine (R.C.A) et le Tchad. L\u2019\u00e9largissement de cette structure originelle au Cameroun, deux ans plus tard, lui fit prendre le nom d\u2019U.D.E-Cameroun, avant de devenir, en 1964, l\u2019Union Douani\u00e8re et Economique de l\u2019Afrique Centrale (U.D.E.A.C). Les r\u00e9am\u00e9nagements structurels op\u00e9r\u00e9s au sein de l\u2019U.D.E.A.C, \u00e0 laquelle avait adh\u00e9r\u00e9 l\u2019ancienne colonie espagnole de Guin\u00e9e \u00e9quatoriale en 1985, ont conduit, en 1994, \u00e0 sa mutation en C.E.M.A.C2. La Communaut\u00e9 \u00c9conomique et Mon\u00e9taire de l’Afrique Centrale (CEMAC) fait face \u00e0 de nombreux d\u00e9fis environnementaux, notamment la d\u00e9forestation, la pollution et la d\u00e9gradation des \u00e9cosyst\u00e8mes. Face \u00e0 ces enjeux, la mise en place d’une \u00e9co-taxe pourrait s’av\u00e9rer \u00eatre un outil efficace pour inciter les acteurs \u00e9conomiques \u00e0 adopter des comportements plus respectueux de l’environnement. Cette \u00e9tude vise \u00e0 analyser la faisabilit\u00e9 et les modalit\u00e9s de mise en \u0153uvre d’un tel dispositif fiscal au sein de l’espace CEMAC. Cette \u00e9tude s’appuiera sur une approche pluridisciplinaire combinant des analyses juridiques, \u00e9conomiques et environnementales. Dans un premier temps, un \u00e9tat des lieux sera r\u00e9alis\u00e9 afin d’identifier les principaux enjeux environnementaux auxquels est confront\u00e9 l’espace CEMAC. Ensuite, une analyse comparative sera men\u00e9e sur les exp\u00e9riences d’\u00e9co-taxation mises en place dans d’autres r\u00e9gions du monde. Enfin, des simulations \u00e9conomiques seront effectu\u00e9es pour \u00e9valuer l’impact potentiel d’une \u00e9co-taxe sur les comportements des agents \u00e9conomiques et sur les recettes fiscales. L’analyse montre que l’introduction d’une taxe \u00e9cologique pourrait avoir un impact sur les entreprises et les industries qui sont fortement d\u00e9pendantes des ressources naturelles. Cependant, elle souligne \u00e9galement les opportunit\u00e9s de transition vers des activit\u00e9s plus durables et respectueuses de l’environnement. La mise en place d’une \u00e9co-taxe au sein de l’espace CEMAC pourrait s’av\u00e9rer \u00eatre un levier pertinent pour relever les d\u00e9fis environnementaux auxquels la r\u00e9gion est confront\u00e9e. Cependant, sa conception et sa mise en \u0153uvre n\u00e9cessiteront une r\u00e9flexion approfondie afin de s’assurer de son acceptabilit\u00e9 et de son efficacit\u00e9. Cette \u00e9tude vise \u00e0 fournir des \u00e9l\u00e9ments d’analyse et de recommandations pour guider les d\u00e9cideurs politiques dans cette d\u00e9marche.<\/p>\n
Mot cl\u00e9s\u00a0: <\/strong>Eco-Taxe, espace, Communaute Economique Monetaire \u00a0afrique Centrale CEMAC<\/p>\n The idea of regional integration was launched very early in Central Africa. In 1959, from the ashes of Afrique Equatoriale Fran\u00e7aise (A.E.F), an Equatorial Customs Union (U.D.E) was created, bringing together Congo, Gabon, Central African Republic (R.C.A) and Chad. Two years later, this original structure was extended to include Cameroon, and renamed U.D.E-Cameroon, before becoming the Union Douani\u00e8re et Economique de l’Afrique Centrale (U.D.E.A.C) in 1964. Structural changes within U.D.E.A.C, which the former Spanish colony of Equatorial Guinea joined in 1985, led to its transformation into C.E.M.A.C2 in 1994. The Communaut\u00e9 \u00c9conomique et Mon\u00e9taire de l’Afrique Centrale (CEMAC) faces a number of environmental challenges, including deforestation, pollution and ecosystem degradation. Faced with these challenges, the introduction of an eco-tax could prove an effective tool for encouraging economic players to adopt more environmentally-friendly behavior. The aim of this study is to analyze the feasibility and implementation of such a tax system within the CEMAC region. This study will be based on a multidisciplinary approach combining legal, economic and environmental analyses. Initially, an inventory will be carried out to identify the main environmental challenges facing the CEMAC region. This will be followed by a comparative analysis of eco-taxation experiences in other regions of the world. Finally, economic simulations will be carried out to assess the potential impact of an eco-tax on the behavior of economic agents and on tax revenues. The analysis shows that the introduction of an eco-tax could have an impact on businesses and industries that are highly dependent on natural resources. However, it also highlights the opportunities for transition to more sustainable, environmentally-friendly activities. The introduction of an eco-tax within the CEMAC region could prove to be a relevant lever for meeting the environmental challenges facing the region. However, its design and implementation will require careful thought to ensure its acceptability and effectiveness. This study aims to provide analysis and recommendations to guide political decision-makers in this process.<\/p>\n Key words:<\/strong> Eco-Tax, space, Communaut\u00e9 Economique Monetaire afrique Centrale CEMAC<\/p>\n Titre<\/strong> : Projet Eco-taxe pour l\u2019espace de la communaut\u00e9 \u00e9conomique et mon\u00e9taire de l\u2019Afrique centrale (CEMAC) Abstract [FR] L\u2019id\u00e9e d\u2019int\u00e9gration r\u00e9gionale a tr\u00e8s t\u00f4t \u00e9t\u00e9 lanc\u00e9e en Afrique centrale. C\u2019est, en effet d\u00e8s 1959 qu\u2019avait \u00e9t\u00e9 cr\u00e9\u00e9e, sur les cendres de l\u2019Afrique Equatoriale Fran\u00e7aise (A.E.F), une Union Douani\u00e8re Equatoriale (U.D.E) regroupant le Congo, le Gabon, la R\u00e9publique Centrafricaine (R.C.A) et le Tchad. L\u2019\u00e9largissement de cette structure originelle au Cameroun, deux ans…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[174,177,220,253,36,12],"tags":[175],"class_list":["post-3585","post","type-post","status-publish","format-standard","hentry","category-article","category-jsse","category-rjsse-volume-36","category-rufso-rjsse-volume-36-issue-4","category-management-sciences","category-social-sciences","tag-oumar-mahamat"],"_links":{"self":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/comments?post=3585"}],"version-history":[{"count":1,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3585\/revisions"}],"predecessor-version":[{"id":3587,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/posts\/3585\/revisions\/3587"}],"wp:attachment":[{"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/media?parent=3585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/categories?post=3585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rufso.ac.cd\/journal\/rjsse\/wp-json\/wp\/v2\/tags?post=3585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nAbstract [EN]<\/strong><\/h4>\n
\n
\nAuteur(s)<\/strong> : OUMAR Mahamat<\/a>
\n<\/em>Publi\u00e9 dans\u00a0<\/strong>\u00a0\u00a0Journal des sciences sociales et de l\u2019ing\u00e9nierie<\/a>\u00a0,\u00a0\u00a0Volume 35<\/a>\u00a0\u00a0,\u00a0\u00a0<\/em>num\u00e9ro 4<\/a>
\ndoi<\/strong>\u00a0:\u00a010.55272\/rufso.rjsse<\/a>
\n<\/em><\/p>\nT\u00e9l\u00e9charger l\u2019article en PDF<\/a><\/strong><\/h3>\n","protected":false},"excerpt":{"rendered":"