{"id":7005,"date":"2023-11-20T15:12:06","date_gmt":"2023-11-20T14:12:06","guid":{"rendered":"https:\/\/assemblee-nationale.bj\/?p=7005"},"modified":"2023-11-22T09:16:19","modified_gmt":"2023-11-22T08:16:19","slug":"assemblee-nationale-le-civisme-fiscal-enseigne-au-personnel-civil-et-militaire","status":"publish","type":"post","link":"https:\/\/assemblee-nationale.bj\/index.php\/2023\/11\/20\/assemblee-nationale-le-civisme-fiscal-enseigne-au-personnel-civil-et-militaire\/","title":{"rendered":"Assembl\u00e9e nationale : Le civisme fiscal enseign\u00e9 au personnel civil et militaire"},"content":{"rendered":"<div id=\"pl-7005\"  class=\"panel-layout\" ><div id=\"pg-7005-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-7005-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-7005-0-0-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"panel-widget-style panel-widget-style-for-7005-0-0-0\" >\t\t\t<div class=\"textwidget\"><p><strong>Assembl\u00e9e nationale : Le civisme fiscal enseign\u00e9 au personnel civil et militaire<\/strong><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; margin: 0cm 0cm 4.5pt 0cm;\"><span style=\"color: #1c1e21;\"><strong><br \/>\n<\/strong> <\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/div>\n\t\t<\/div><\/div><\/div><\/div><div id=\"pg-7005-1\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-7005-1-0\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><div id=\"pgc-7005-1-1\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\" ><div id=\"panel-7005-1-1-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"1\" ><div class=\"panel-widget-style panel-widget-style-for-7005-1-1-0\" >\t\t\t<div class=\"textwidget\"><div class=\"foogallery foogallery-container foogallery-carousel foogallery-lightbox-foobox fg-carousel fg-light fg-border-thin fg-shadow-outline fg-loading-default fg-loaded-fade-in fg-caption-hover fg-hover-fade fg-hover-zoom fg-ready\" id=\"foogallery-gallery-6997\" data-foogallery=\"{&quot;item&quot;:{&quot;showCaptionTitle&quot;:true,&quot;showCaptionDescription&quot;:true},&quot;lazy&quot;:true,&quot;template&quot;:{&quot;maxItems&quot;:5,&quot;scale&quot;:0.18,&quot;gutter&quot;:{&quot;min&quot;:-40,&quot;max&quot;:-40,&quot;unit&quot;:&quot;%&quot;},&quot;autoplay&quot;:{&quot;time&quot;:3,&quot;interaction&quot;:&quot;pause&quot;},&quot;centerOnClick&quot;:false}}\" >\r\n\t<button type=\"button\" class=\"fg-carousel-prev\"><\/button>\r\n\t<div class=\"fg-carousel-inner\">\r\n\t\t<div class=\"fg-carousel-center\"><\/div>\r\n\t\t<div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-1.jpeg\" data-attachment-id=\"7000\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-1\/3681084610.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-2.jpeg\" data-attachment-id=\"7001\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-2\/292700341.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-3.jpeg\" data-attachment-id=\"7002\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-3\/3427853615.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-4.jpeg\" data-attachment-id=\"7003\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-4\/1490426478.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-5.jpeg\" data-attachment-id=\"7006\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-5\/3392592391.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-6.jpeg\" data-attachment-id=\"7008\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-6\/1451298421.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-7.jpeg\" data-attachment-id=\"7009\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-7\/2971502782.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-8.jpeg\" data-attachment-id=\"7010\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-8\/2536027171.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-9.jpeg\" data-attachment-id=\"7011\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-9\/1890857704.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-10.jpeg\" data-attachment-id=\"7012\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-10\/494133505.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-1-1.jpeg\" data-attachment-id=\"7040\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-1-1\/2847401728.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-2-1.jpeg\" data-attachment-id=\"7041\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-2-1\/3708719565.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-3-1.jpeg\" data-attachment-id=\"7042\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-3-1\/4028397848.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-4-1.jpeg\" data-attachment-id=\"7043\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-4-1\/880573527.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div><div class=\"fg-item fg-type-image fg-idle\"><figure class=\"fg-item-inner\"><a href=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-5-1.jpeg\" data-attachment-id=\"7044\" class=\"fg-thumb\"><span class=\"fg-image-wrap\"><img decoding=\"async\" width=\"400\" height=\"300\" class=\"skip-lazy fg-image\" data-src-fg=\"https:\/\/assemblee-nationale.bj\/wp-content\/uploads\/cache\/2023\/11\/LE-CIVISME-FISCAL-ENSEIGN\u00c9-AU-PERSONNEL-CIVIL-ET-MILITAIRE-5-1\/450943792.jpeg\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22400%22%20height%3D%22300%22%20viewBox%3D%220%200%20400%20300%22%3E%3C%2Fsvg%3E\" loading=\"eager\"><\/span><span class=\"fg-image-overlay\"><\/span><\/a><figcaption class=\"fg-caption\"><div class=\"fg-caption-inner\"><\/div><\/figcaption><\/figure><div class=\"fg-loader\"><\/div><\/div>\t<\/div>\r\n\t<div class=\"fg-carousel-bottom\"><\/div>\r\n\t<div class=\"fg-carousel-progress\"><\/div>\r\n\t<button type=\"button\" class=\"fg-carousel-next\"><\/button>\r\n<\/div>\n<p>&nbsp;<\/p>\n<p>C&rsquo;est \u00e0 la faveur de la c\u00e9r\u00e9monie des couleurs tenue ce lundi 20 novembre 2023 au Palais des gouverneurs \u00e0 Porto-Novo en pr\u00e9sence du Pr\u00e9sident Louis Gb\u00e8hounou VLAVONOU que le Directeur de la Questure de l&rsquo;Assembl\u00e9e nationale M. Bienvenu YA\u00cf a entretenu ses coll\u00e8gues fonctionnaires parlementaires sur le th\u00e8me: \u00ab\u00a0Civisme fiscal et apport du citoyen \u00e0 la construction de la nation\u00a0\u00bb. Le communicant a d\u00e9marr\u00e9 son expos\u00e9 par une citation du juriste du droit public fran\u00e7ais Gaston JEZE: \u00ab\u00a0l&rsquo;\u00c9tat a des charges qu&rsquo;il doit couvrir\u00a0\u00bb. Et pour y arriver, \u00ab\u00a0l&rsquo;\u00c9tat compte sur la contribution de ses membres qui doivent consentir \u00e0 cette contribution qu&rsquo;est l&rsquo;imp\u00f4t afin de s&rsquo;en acquitter r\u00e9guli\u00e8rement dans les d\u00e9lais requis\u00a0\u00bb. <\/p>\n<p>Le communicateur a pr\u00e9sent\u00e9 son expos\u00e9 \u00e0 travers une clarification des notions d\u2019imp\u00f4t et de civisme fiscal, le fondement du civisme fiscal, le r\u00f4le du citoyen fonctionnaire dans la construction de la Nation et quelques conseils pratiques.<\/p>\n<p>Pour Gaston JEZE, l&rsquo;imp\u00f4t est d\u00e9fini comme: \u00ab\u00a0une prestation p\u00e9cuniaire requise des particuliers par voie d&rsquo;autorit\u00e9 \u00e0 titre d\u00e9finitif et sans contrepartie en vue de la couverture des charges publiques. \u00bb Ainsi, m\u00eame si le paiement des imp\u00f4ts est n\u00e9cessaire voire obligatoire, il faut tout de m\u00eame reconna\u00eetre que l\u2019imp\u00f4t reste douloureux et son acceptation est \u00e9troitement li\u00e9e au degr\u00e9 de civisme fiscal de la population qui en est assujettie. Le civisme fiscal quant \u00e0 lui est consid\u00e9r\u00e9 par les Nations unies comme l\u2019ensemble des perceptions et attitudes des contribuables qui se traduisent par le consentement \u00e0 l\u2019imp\u00f4t ou par des pratiques de fraude. Le civisme fiscal peut donc \u00eatre d\u00e9compos\u00e9 en trois dimensions : le civisme de ponctualit\u00e9 qui porte sur la question du respect des dates de d\u00e9claration, le civisme d\u2019exactitude qui fait r\u00e9f\u00e9rence \u00e0 l\u2019exactitude du contenu de chaque d\u00e9claration d\u00e9pos\u00e9e par le contribuable, et le civisme de paiement qui consid\u00e8re les cas de non-paiement de l\u2019imp\u00f4t et de paiement apr\u00e8s \u00e9ch\u00e9ance. Le fondement ou la philosophie de ce consentement d\u00e9termine le comportement du citoyen face au paiement de l\u2019imp\u00f4t.<\/p>\n<p>Bienvenu YA\u00cf dans son expos\u00e9 a martel\u00e9 que les B\u00e9ninois affichent un fort soutien pour le paiement des imp\u00f4ts afin que le pays se d\u00e9veloppe et reconnaissent le droit du gouvernement de percevoir des imp\u00f4ts (enqu\u00eate Afrobarom\u00e8tre 2018). Il formule donc le v\u0153u que les fonctionnaires en g\u00e9n\u00e9ral, et ceux du parlement montrent le bon exemple en payant leurs imp\u00f4ts pour contribuer au d\u00e9veloppement du pays. Abordant le r\u00f4le du fonctionnaire dans la construction de la nation, le communicateur a list\u00e9 un certain nombre d&rsquo;imp\u00f4ts auxquels les fonctionnaires parlementaires peuvent \u00eatre assujettis; il s\u2019agit de\u00a0: l&rsquo;Imp\u00f4t sur le Revenu des Capitaux Mobiliers (IRCM) pour ceux qui ont des capitaux mobiliers comme les actions et les obligations; l&rsquo;Imp\u00f4t sur les Revenus Fonciers (IRF) pour ceux qui ont des maisons en location\u00a0; la Taxe sur les Plus-Values Immobili\u00e8res (TPVI); l\u2019Imp\u00f4t sur les Traitements et Salaires (ITS) (Il faut souligner que l\u2019administration retient d\u00e9j\u00e0 cet imp\u00f4t \u00e0 la source sur les salaires)\u00a0; la Taxe Fonci\u00e8re Unique (TFU) pour ceux qui ont des propri\u00e9t\u00e9s fonci\u00e8res b\u00e2ties ou non b\u00e2ties\u00a0; la Taxe sur les V\u00e9hicules \u00e0 Moteur (Pour tous ceux qui ont de v\u00e9hicule \u00e0 moteur); la Taxe sur les Armes \u00e0 Feu (pour ceux qui d\u00e9tiennent des armes \u00e0 feu sur autorisation); la Taxe sur les Pirogues motoris\u00e9es et Barques motoris\u00e9es pour les lacustres qui poss\u00e8dent ce genre de moyens de d\u00e9placement; la Taxe sur les Taxis de ville de deux \u00e0 quatre roues (pour ceux qui investissent dans cette activit\u00e9).<\/p>\n<p>Bienvenu YA\u00cf, Directeur de la Questure de l&rsquo;Assembl\u00e9e nationale a fini sa communication en insistant sur le fait que l\u2019imp\u00f4t est une contribution difficile \u00e0 s\u2019acquitter mais obligatoire au B\u00e9nin et ailleurs et n\u00e9cessaire pour le d\u00e9veloppement du pays. C&rsquo;est par une exhortation qu&rsquo;il a mis fin \u00e0 son expos\u00e9:\u00a0\u00bb&#8230;Fonctionnaire de l\u2019Etat ou fonctionnaire parlementaire que nous sommes, nous devons remplir ce devoir civique et patriotique pour m\u00e9riter de vivre des contributions de nos concitoyens qui permettent de payer nos salaires. Il serait plus int\u00e9ressant si nous pouvons \u00eatre des interlocuteurs de l\u2019administration fiscale tout au moins dans nos milieux de vie en \u00e9tant des exemples et en sensibilisant nos concitoyens \u00e0 payer l\u2019imp\u00f4t. Cela serait une \u0153uvre utile pour la construction de la Nation\u2026\u00a0\u00bb<\/p>\n<p>POLO. AHOUNOU<\/p>\n<\/div>\n\t\t<\/div><\/div><\/div><div id=\"pgc-7005-1-2\"  class=\"panel-grid-cell panel-grid-cell-empty\" ><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est \u00e0 la faveur de la c\u00e9r\u00e9monie des couleurs tenue ce lundi 20 novembre 2023 au Palais des gouverneurs \u00e0 Porto-Novo en pr\u00e9sence du Pr\u00e9sident Louis Gb\u00e8hounou VLAVONOU que le Directeur de la Questure de l&rsquo;Assembl\u00e9e nationale M. Bienvenu YA\u00cf a entretenu ses coll\u00e8gues fonctionnaires parlementaires sur le th\u00e8me: \u00ab\u00a0Civisme fiscal et apport du citoyen \u00e0 la construction de la nation\u00a0\u00bb. Le communicant a d\u00e9marr\u00e9 son expos\u00e9 par une citation du juriste du droit public fran\u00e7ais Gaston JEZE: \u00ab\u00a0l&rsquo;\u00c9tat a des charges qu&rsquo;il doit couvrir\u00a0\u00bb. Et pour y arriver, \u00ab\u00a0l&rsquo;\u00c9tat compte sur la contribution de ses membres qui doivent consentir \u00e0 cette contribution qu&rsquo;est l&rsquo;imp\u00f4t afin de s&rsquo;en acquitter r\u00e9guli\u00e8rement dans les d\u00e9lais requis\u00a0\u00bb.<\/p>\n","protected":false},"author":13,"featured_media":7000,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-7005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/posts\/7005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/comments?post=7005"}],"version-history":[{"count":1,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/posts\/7005\/revisions"}],"predecessor-version":[{"id":7013,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/posts\/7005\/revisions\/7013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/media\/7000"}],"wp:attachment":[{"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/media?parent=7005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/categories?post=7005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/assemblee-nationale.bj\/index.php\/wp-json\/wp\/v2\/tags?post=7005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}