Mohamadou BOYE

“In this world, nothing is certain except death and taxes.” This statement by Benjamin Franklin perfectly reflects the essential role of taxes in the functioning of society. Fiscal policy is one of the levers that governments use to finance and steer the economy, and to address social inequalities. What about the fiscal policies of developing countries, such as Senegal? Are they effective? What is the assessment of fiscal policies implemented since independence to the present day? What is the influence of community and foreign institutions on the domestic fiscal policy of our states? What is the impact of the globalized economy on the fiscal power of our states?