Audit of the tax revenue management process of the center of commune II in the district of Bamako : case of the fight against tax corruption

The objective of this research is to understand the notion of tax corruption and tax evasion, to make the internal control system more efficient, of the procedures for collecting tax revenue, and also to familiarize with the diversity of the fields of analysis required by the determinants of tax fraud and corruption. It is a research based on a positivist epistemological positioning and a mixed and abductive. Methodological approach with regard to the analysis of our various finance laws, our results show that there is a significant link between, tax and public finance, better managing your taxation means better managing your finances which means better securing the tax revenue against tax evasion and corruption in order to meet the expenses payable by the state. Through this article, we will conduct a mediation on the cause-and-effect relationships of corruption on fraud, and that of the shared responsability of the various actors in the fight against tax fraud, the audit function and the tax administration

LA SOLVABILITE DES RURAUX ET LE FINANCEMENT BANCAIRE DES ACTIVITES AGRICOLES AU MALI : CAS DE LA BANQUE NATIONALE DU DEVELOPPEMENT AGRICOLES (BNDA)

Le financement bancaire des activités agricoles au Mali face à la capacité de remboursement des agriculteurs ruraux. Pour mieux étayer notre travail, nous avons pris le cas de la Banque Nationale de Développement Agricole du Mali (BNDA) comme champ d’étude. La question centrale est de savoir si les produits et services offerts par la BNDA sont en adéquation avec le niveau de revenu de la population rurale au Mali. Afin de mener à bien notre recherche, nous avons adopté un positionnement interpretativiste accompagné de démarche qualitative. Nos outils de recueil de données sont : l’observation participante, l’entretien et la revue documentaire. Nous avons dégagé comme résultat que les produits et services offerts par la BNDA sont en adéquation avec le niveau de revenu des populations rurales. Cela étant, nous avons toutefois formulé quelques recommandations qui pourraient bénéficier à la BNDA dans sa mission de financement pour le développement du secteur agricole. Comme principales recommandations l’accent devra être mis sur le pouvoir de louer à bail des matériels agricoles, des entrepôts et des installations de transformation et de pouvoir s’appuyer non seulement sur le recensement agricole, mais aussi sur une analyse plus approfondie de la structure et de la santé institutionnelles des coopératives de producteurs

Molecular characterization of African Swine fever viruses in Burkina Faso, Mali, and Senegal 1989–2016

International audienceAfrican swine fever (ASF) has been endemic in sub-Saharan Africa since the 1960s. Following its introduction in Senegal, in 1957, ASF steadily progressed through West Africa, reaching Burkina Faso in 2003, and later Mali in 2016. Despite the heavy burden of disease on pig production, little information is available on the genetic diversity of Africa swine fever virus (ASFV) in Burkina Faso, Mali and Senegal. Here, we used real-time PCR ASFV to detect the ASFV genome in samples collected between 1989 and 2016, in Burkina Faso, Mali and Senegal, and conventional approaches for isolate characterization. The C-terminal end of the p72 protein gene, the full E183L gene and the central variable region (CVR) within the B602L gene in ASFV genome were sequenced and compared to publicly available sequences. ASFV genome was found in 27 samples, 19 from Burkina Faso, three from Mali and five from Senegal. The phylogenetic analyses showed that all viruses belong to genotype I, with the ASFVs from Burkina Faso and Mali grouping with genotype Ia and ASFV serogroup 4, and those from Senegal with genotype Ib and the ASFV serogroup 1. The analysis of the CVR tetrameric tandem repeat sequences (TRS) showed four TRS variants in Burkina Faso, two in Senegal and one in Mali. The three countries did not share any common TRS, and all CVRs of this study differed from previously reported CVRs in West Africa, except for Senegal. Three of the five isolates from Senegal fully matched with the CVR, p72 and p54 sequences from ASFV IC96 collected during the 1996 ASF outbreak in Ivory Coast. This study shows the spread of the same ASFV strains across countries, highlighting the importance of continuous m;onitoring of ASFV isolates. It also calls for an urgent need to establish a regional plan for the control and eradication of ASF in West Afric