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We need to understand together the nature of taxation in order to think deeply about it. Taxation, by whatever name one chooses, is a levy, with or without direct compensation, imposed by the power of natural or legal persons, intended to defray public expenses. In this sense, taxation represents a common right par excellence, and cannot be altered for a particular purpose.
(…) It must be remembered that public services are the backbone of the social state. The quality of social life is closely linked to the quality of public services. Without taxes, fees and charges, the vast majority of the population would not have access to these services.
The state is therefore the guarantor of a continuous improvement in the living conditions of the population. Taxes and social revenues are therefore redistributed primarily in the form of public services. They must therefore be considered as a source of funding for collective facilities, facilities of public interest and public services: health care, social security, pensions, public transport, educational institutions, culture and training, collective leisure, environmental protection, security, etc. In this sense, these revenues constitute so many investment projects, the realization of which establishes the legitimacy, acceptability and recognition of taxation by the state and citizens.
In the face of these advantages, citizens must fulfil their duties and obligations, of which the most important, in terms of its value, permanence and weight, is taxation in the broad sense.
In fact, meeting all these collective needs listed above requires and necessitates taxation. For some authors, this argument is enough to legitimize taxation. We point out that “taxation itself is justified, since the functioning of any society, especially a free society, involves costs, which must be borne by adequate resources”. Citizens are both the subjects of taxation and the beneficiaries of the services financed by taxes. Without taxation, any modern state is unthinkable. Moreover, we have long tried to define a theoretical framework aimed at explaining taxation and even legitimizing it. We recognize that “taxation (for individuals) is the counterpart of the protection of their life, property and freedom”.
We would also add that “the maintenance of the state and the government requires costs and expenditures, and whoever achieves the end cannot refuse the means, so the members of society must contribute their property to accept it.”
These indirect taxes…
In the same context, specifically, customs duties and taxes, the so-called customs revenues, are public funds cleared in advance, collected and transferred to the public treasury by the customs commissioner, usually called
shipping agent.
They are derived from the customs system, which is specially designated by the customs commissioner and other customs brokers, concocted on the goods, and cleverly constituted by the raw materials from the regulatory compilation of customs legal documents and economic works. These taxes are carefully designed, with quotas for all goods and scientifically listed in the terminology of uniform tariffs. Tariffs are an indirect tax, “charged to one person for the purpose of getting him or her compensation from another person”, because the tariff is borne by the final consumer of the goods.
They concern all goods that cross the customs territory. They are “waited” by the customs authorities while awaiting customs clearance, which observes all safeguards, conduct and effective customs clearance measures.
Tariffs and other taxes are taxes imposed on goods actually intended for consumption, applicable to all citizens by common law inalienable rights. They are paid through goods; this gives it a nationalized, enjoyable character, providing a completely independent position to dispose of it, distribute it in any capacity, or simply use it freely. By paying tariffs and taxes, the goods are officially nationalized. When we talk about tariffs and taxes, or when we think about the immediacy of imposing them so that they are public funds for all imports/exports.
Furthermore, article 3 of the Senegalese Customs Code provides that: “With the exception of the provisions of paragraph 2 of the previous article, and unless otherwise provided for in international conventions or in the framework of Community customs legislation, customs laws and regulations apply uniformly throughout the customs territory, without regard to the status of persons. Goods imported or exported by or on behalf of the State are not subject to any exemption or waiver. » (…)
The state, the central arbitrator!
Tariffs and taxes represent collective, fundamental, national interests, fundamentally useful, original, immutable, sacred, and transcendental to the development of the city.
(…) The State is the central arbiter of the economic game of a country, in which public power is fully exercised by civil servants responsible for administration. Development is also an administrative issue. The effectiveness of a State depends to a large extent on the individuals who make up it, their professional qualities, their integrity and their dedication to serving the State.
“(…) both to establish the general interest over particular interests and to respect the equal rights of all citizens, we want a neutral and independent government, open to all without distinction, free from compromise, political influence, favoritism and co-optation. We will add a government free from conflicts of interest, nepotism and consideration of status before the application of laws.
Civil servants are the backbone of the public sector. They embody the constraints of the state and government and are at the heart of the process of public policy formulation, implementation, control and evaluation.
The public service is exercised by civil servants of the State Administration. They ensure the modern functioning of the State Administration. Senegal established its own democratic civil service in 1957 (Framework Law of 1957), “exclusively dedicated to the service of the State, insensitive to political or financial influence; civil servants are convinced of the supremacy of the interests for which they are responsible, aware of their responsibility to the State, proud of their public service and motivated by a courageous team spirit.
(…) Public service is the free choice of a person to serve the state, with the inevitable advantages associated with security, sustainability of salary and other remuneration, and even an honorary status through peace, tranquility and very decent living conditions. It is occupied by officials of the central administration (…).
Public servants in all fields, in the service of the state, legislate, enforce justice in the name of the people, protect property and people, rescue, recover and control the whereabouts of public funds, and must fulfill their mission with impartiality and obligation. Neutrality derives from the principle of equality of citizens before public services, so citizens must treat all users equally. They embody public power, which is the source of their main motivation, and public power must not be a source of abuse of dominance or power, “discriminating against citizens based on their opinions or economic conditions or the kinship they enjoy”.
The conduct of civil servants is decisive in all their actions in the daily performance of their professional duties which they must conscientiously perform.
(…) It remains useful to remember that the Public Service Administration will always strive to improve performance and enhance the quality of services for the benefit of all people. Every country aspires to this public function. (…) The development of all countries inevitably involves public funds collected within the city in the form of direct or indirect rights and taxes.
This is the tax that funds the country’s administrative departments and projects. Therefore, customs duties and other taxes are essential for the development of the country.
The fiscal independence of our countries, a guarantee of development and genuine national sovereignty, can indeed be achieved through the optimization of the forms of determination, liquidation and recovery of taxes, duties and fees.
* Doctor of Business Administration – DBA –
DESS International Business
Master of Political Science
DES The Economics of Corruption
IMAQ / Canadian Accredited Commercial Arbitrator
PCA by PANATRANS – Transit/Customs
Optimizing Governance Consultants
Note: Extracted from his book/thesis entitled “The Organizational Field of Customs Brokers in Senegal: Configurational Analysis and Problem Axes”, published by Dakar University Press in July 2018.
(pp. 36, 37, 38, 53, 54, 55 and 56).
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