{"id":6848,"date":"2022-11-10T19:59:01","date_gmt":"2022-11-10T19:59:01","guid":{"rendered":"https:\/\/rp221.com\/?p=6848"},"modified":"2022-11-10T19:59:28","modified_gmt":"2022-11-10T19:59:28","slug":"loi-de-finances-un-fiscaliste-rappelle-les-cinq-principes-budgetaires","status":"publish","type":"post","link":"https:\/\/rp221.com\/?p=6848","title":{"rendered":"LOI DE FINANCES : UN FISCALISTE RAPPELLE LES CINQ PRINCIPES BUDG\u00c9TAIRES"},"content":{"rendered":"\n<h3 class=\"red\"><strong><em>LOI DE FINANCES : UN FISCALISTE RAPPELLE LES CINQ PRINCIPES BUDG\u00c9TAIRES<\/em><\/strong><\/h3>\nDakar, 9 nov (APS) \u2013 L\u2019universalit\u00e9, l\u2019annualit\u00e9, l\u2019unicit\u00e9, la sp\u00e9cificit\u00e9 et l\u2019\u00e9quilibre constituent \u2019\u2019les principes budg\u00e9taires\u2019\u2019 r\u00e9gissant la Loi de Finances au S\u00e9n\u00e9gal, a rappel\u00e9, mercredi, l\u2019expert en fiscalit\u00e9 Mamadou Ngom.\n<h4 class=\"blue\"><strong><em>Le principe d\u2019universalit\u00e9 signifie \u2019\u2019qu\u2019il n\u2019y a pas de r\u00e8gle de non affectation et de non compensation\u2019\u2019, a dit l\u2019expert lors d\u2019une session de renforcement de capacit\u00e9s des acteurs de la presse sur la Loi de Finances au S\u00e9n\u00e9gal<\/em><\/strong><\/h4>.\nCette activit\u00e9 est \u00e0 l\u2019initiative de la Coalition des organisations en synergie pour la d\u00e9fense de l\u2019\u00e9ducation publique (COSYDEP).\nElle devrait permettre aux b\u00e9n\u00e9ficiaires de \u2019\u2019s\u2019approprier\u2019\u2019 les enjeux et d\u00e9fis du financement domestique de l\u2019\u00e9ducation, selon les organisateurs\nDans cette perspective, l\u2019expert a expliqu\u00e9 que le principe d\u2019universalit\u00e9 fait qu\u2019il est \u2019\u2019impossible de donner le budget de l\u2019\u00e9ducation \u00e0 la sant\u00e9\u2019\u2019.\nEvoquant le principe \u2019\u2019d\u2019annualit\u00e9\u2019\u2019, M.\u00a0Ngom souligne que \u2019\u2019le budget est cal\u00e9 sur une ann\u00e9e civile\u2019\u2019. Il a donn\u00e9 l\u2019exemple des Etats-Unis o\u00f9 l\u2019ann\u00e9e budg\u00e9taire commence le 1er octobre, alors qu\u2019au Japon, il entre en vigueur le 1er avril de l\u2019ann\u00e9e.\n\u2019\u2019L\u2019unicit\u00e9 du budget veut dire que le citoyen ou toute personne int\u00e9ress\u00e9e par le budget ne doit pas avoir besoin de consulter d\u2019autres sources pour avoir le budget\u2019\u2019, a-t-il relev\u00e9, ajoutant que \u2019\u2019les chapitres et les paragraphes constituent le principe de sp\u00e9cificit\u00e9 budg\u00e9taire\u2019\u2019.\nLe dernier principe budg\u00e9taire, selon Mamadou Ngom est \u2019\u2019l\u2019\u00e9quilibre\u2019\u2019. Ce principe est \u00e9voqu\u00e9 quand \u2019\u2019les recettes sont \u00e9gales aux d\u00e9penses\u2019\u2019, a soutenu l\u2019expert.\nSe f\u00e9licitant de cette session, le Directeur Ex\u00e9cutif de la COSYDEP, Cheikh Mbow a insist\u00e9 sur la n\u00e9cessit\u00e9 \u2019\u2019d\u2019am\u00e9liorer\u2019\u2019 le niveau de ma\u00eetrise des acteurs de la presse des enjeux de l\u2019\u00e9ducation et la n\u00e9cessit\u00e9 d\u2019un \u2019\u2019financement domestique\u2019\u2019 \u00e0 la mesure des besoins.AT\/SMD\/MD\n","protected":false},"excerpt":{"rendered":"<p>LOI DE FINANCES : UN FISCALISTE RAPPELLE LES CINQ PRINCIPES BUDG\u00c9TAIRES Dakar, 9 nov (APS) \u2013 L\u2019universalit\u00e9, l\u2019annualit\u00e9, l\u2019unicit\u00e9, la sp\u00e9cificit\u00e9 et l\u2019\u00e9quilibre constituent \u2019\u2019les principes budg\u00e9taires\u2019\u2019 r\u00e9gissant la Loi de Finances au S\u00e9n\u00e9gal, a rappel\u00e9, mercredi, l\u2019expert en fiscalit\u00e9 Mamadou Ngom. Le principe d\u2019universalit\u00e9 signifie \u2019\u2019qu\u2019il n\u2019y a pas de r\u00e8gle de non affectation [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[42],"tags":[566],"class_list":["post-6848","post","type-post","status-publish","format-standard","hentry","category-economie","tag-loi-de-finance"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/rp221.com\/index.php?rest_route=\/wp\/v2\/posts\/6848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rp221.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rp221.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rp221.com\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rp221.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6848"}],"version-history":[{"count":0,"href":"https:\/\/rp221.com\/index.php?rest_route=\/wp\/v2\/posts\/6848\/revisions"}],"wp:attachment":[{"href":"https:\/\/rp221.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rp221.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rp221.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}