Ahmadou B. Dieng

“In this world, nothing is certain but death and taxes. This statement by Benjamin Franklin clearly expresses the essential nature of taxation in the functioning of society. Tax policy is one of the levers used by governments to finance and steer the economy, and to correct social inequalities. What about tax policy in developing countries such as Senegal? Is it effective? What assessment can be made of the fiscal policies implemented since independence to the present day? What influence do European and foreign institutions have on the domestic tax policies of our countries? What is the impact of the globalized economy on the fiscal power of our States?