La privatisation des missions douanières en République Centrafricaine (RCA) : une opportunité d'amélioration des finances publiques ?

Abstract : STATES collect revenue from taxes to provide necessary financial resources to the accomplishmentof their missions. Developing states have a common characteristic namely to collect revenue mainly onimported goods. Unfortunately customs administrations of these countries are generally inefficient due toa very high level of corruption of their personnel.Faced to this situation, internationals organisations advised to outsource some of the customs func-tions in order to improve the collection of revenue. Private companies developed new activities in thisarea and today most African countries have contracted out one or several of these companies usuallycalled preshipment inspection companies. After several years is it feasable to assess the efficiency of thatoutsourcing ? CAR is an excellent and pertinent study case to perform this assessment. On one hand,this country has outsourced all of the customs fonctions, which is a unique exemple in the world. Onthe other hand, there is a strong link between the existing situation of this country and the lack of anefficient customs administration.Can we blame these international organisations, which have assisted CAR since it’s creation, for thecollapse of the administrative structures of this country ?
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Lionel Pascal. La privatisation des missions douanières en République Centrafricaine (RCA) : une opportunité d'amélioration des finances publiques ?. Droit. Université de Bordeaux, 2014. Français. ⟨NNT : 2014BORD0118⟩. ⟨tel-01230650⟩

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