L’éthique de l’intelligence artificielle (IA) constitue un domaine de recherche pluridisciplinaire en expansion. Cette thèse s’inscrit dans le champ de l’éthique de l’IA et en propose une nouvelle interprétation. D’entrée de jeu, les nombreux liens qu’entretiennent les défis et opportunités que présentent les systèmes employant l’intelligence artificielle avec le domaine politique y sont exposés. Une hypothèse clé animant cette thèse est que, puisque la politique consiste à répondre au conflit par le dialogue, les décideurs politiques aux prises avec des questions concernant l’IA peuvent tirer profit des orientations fournies par différentes traditions éthiques. Afin de faciliter un dialogue optimal, une prise de position métaéthique particulière est avancée au niveau théorique, soit le « monisme non orthodoxe », tandis qu’une série de questions ciblées est proposée au niveau de la pratique. Divisée en trois sections, la thèse débute avec une exploration métaéthique des fondements des approches éthiques principales qui sont à l’œuvre dans les réflexions contemporaines concernant l’IA. Les écoles éthiques étudiées, en faisant appel au continuum qui distingue le monisme et le pluralisme, sont l’éthique de la vertu, l’utilitarisme et l’éthique déontologique. Ces démarches monistes sont ensuite placées en contraste avec le pluralisme des valeurs, une approche souvent employée, mais rarement nommée de manière explicite. La deuxième section consiste en une analyse métaéthique d’une vingtaine de directives éthiques émises par des compagnies privées, la société civile ainsi que des organisations à multiples partenaires, de même que par des instances gouvernementales ou intergouvernementales. C’est ce portrait qui révèle à quel point le pluralisme des valeurs est récurrent dans ces directives. En outre, il se mêle souvent à d’autres approches éthiques pour générer des versions en situation de « tension métaéthique », bien que cela ne se produise souvent que de manière implicite. En conséquence, les propositions associées à ces approches sont parfois contradictoires, tant en ce qui concerne leur formulation que dans la manière dont elles seraient mises en œuvre. Une approche éthique alternative est proposée dans la troisième section. Cette approche est formée d’éléments dérivés spécialement de l’éthique de la vertu et du pluralisme. Ils fondent le socle sur lequel, dans le chapitre final de la thèse, un « guide dialogique » est développé pour l’usage des décideurs politiques. La prudence, une sensibilité profonde au contexte, une orientation téléologique « douce » vers le bien commun ainsi que l’ouverture à la possibilité de dilemmes insolubles caractérisent cette approche éthique. La philosophie herméneutique est également mise à contribution pour justifier l’articulation d’une série de questions destinées à guider le dialogue des décideurs politiques. En effet, l’herméneutique encourage une logique de questions, plutôt qu’une logique dérivée de principes ou de théories. / The ethics of artificial intelligence (AI) is a growing field of multidisciplinary research. This thesis falls within AI ethics and suggests a new interpretation. The numerous challenges and opportunities generated by AI systems are described at the outset. A key assumption of the thesis is that, given that politics consists of responding to conflict with dialogue, policy-makers dealing with the questions surrounding AI can benefit from the guidance provided by different ethical traditions. Furthermore, in order to facilitate an optimal dialogue, this thesis puts forward a particular metaethical position, that of “unorthodox monism” at the theoretical level, and one consisting of a series of pertinent questions at the practical level. Divided into three main sections, the thesis begins by exploring the metaethical foundations at work in most contemporary thinking about AI. Using a continuum that distinguishes between monism and pluralism in ethics, the particular schools examined are virtue ethics, utilitarianism, and deontology. These monistic approaches are then contrasted with value pluralism, which is an approach that is often employed and yet rarely identified explicitly. The second section consists of a metaethical analysis of a sample of some twenty sets of AI ethical guidelines produced within private companies, civil society and by multi-partner organizations, as well as by governmental and intergovernmental bodies. It is this portrait which reveals how value pluralism recurs in many of these sets of guidelines. Moreover, it is also often implicitly combined with other ethical approaches to generate “mixed” versions, which exhibit metaethical tensions. As a result, the proposals associated with these approaches are sometimes contradictory, both in regards to how they are formulated as well as to how they are to be implemented. Third, an alternative ethical approach is proposed. It consists of elements derived in particular from virtue ethics and value pluralism. They form the basis upon which, in the thesis’ final chapter, a “dialogical guide” is formulated for use by policy-makers. Prudence, a deep sensitivity to context, a “soft” teleological orientation towards a common good, along with openness to the possibility of intractable dilemmas characterize this approach. Hermeneutical philosophy is also drawn upon in order to justify the articulation of a series of questions meant to guide the dialogue of policy-makers. Indeed, hermeneutics calls forth a logic of questions rather than one based on principles or theories.

In the first half of the 20th Century, the United Kingdom’s counter-terror laws were couched extremely broadly. Consequently, they bestowed upon the executive extraordinarily wide powers with which it could address perceived threats of terrorism. In that period of time, the internal affairs of any state were considered sacrosanct and beyond the reach of international law. Consequentially, international human rights law was not a feature of the first half of the 20th Century. Following the war, however, international human rights law grew steadily, largely through the propagation of international treaties. As the 20th Century progressed, the United Kingdom became increasingly involved in international human rights law, particularly by way of the ratification of a number of treaties. Prior to the year 2000, none of these treaties had been directly incorporated into the United Kingdom’s municipal law. The traditional Dualist understanding of the relationship between international treaty law and municipal law in the United Kingdom, would hold that these unincorporated human rights treaties would form no part of that state’s domestic law. This Dualist assumption is called into question, however, by a legislative trend which neatly coincides with the United Kingdom’s increased involvement with international human rights. This trend consists of two elements, firstly, the progressively plethoric and specific ways in which the United Kingdom began to define its anti-terror laws. The specificity in which this legislation was set out curtailed the executive’s powers. The second element is that, over time, the United Kingdom’s counter-terror laws increasingly began to include checks and balances on the executive. There is a clear correlation between these trends and the United Kingdom’s evolving relationship with international human rights law. That nation’s enmeshment with international human rights law from 1945 onwards is undeniably linked with the parallel evolution of its domestic counter-terror laws. v One of the grounds on which the status of international law is questioned is that it is ineffectual. This thesis calls such arguments into question, as it shows that international human rights treaties have meaningfully impacted on the United Kingdom’s evolving counter-terror laws and thereby successfully enforced the norms they advocate. / Public, Constitutional, & International / LL.D.

Made available in DSpace on 2016-04-26T20:23:05Z (GMT). No. of bitstreams: 1 Guido Timoteo da Costa Zaniolo.pdf: 1473829 bytes, checksum: b5897088ab8d81bbed8e5e312509e4b7 (MD5) Previous issue date: 2014-08-26 / treaties. It also studied topics surrounding this theme such as: the range and meaning of article 5th, § 2, of Brazil s Federal Constitution, that opens the national law system to the international law system; the material concept of fundamental rights in the 1988 Brazilian Constitution; the parameters used in order to establish a definition of material fundamental rights; the relationship between fundamental principles, the human dignity principle and the fundamental rights; the human dignity, its historical outlining and its recent concept; the core elements, functions and types of efficiency regarding the human dignity; definitions, subjects and formal components of international treaties, the relation involving International Right and National Right (Dualism, Monism, alternate theories); foreign constitutional provisions about International Right and National Right. Besides all that, there have been examined the juridical value of the human rights treaties for the doctrine and for the Brazilian Supreme Court; the General Theory of Judicial Conventionality Control in Brazilian Law; the Double Vertical Material Compatibility Control; the diffuse and concentrated species of control and its affinity with the Theory of Source Dialogues and the Pro Homine principle / O presente trabalho apreciou os tratados internacionais de direitos humanos como fontes de direitos fundamentais e objetivou, ao longo de seus quatro capítulos, avaliar tópicos que com ele se relacionam indiscutivelmente, dentre eles o significado e a abrangência do artigo 5º, § 2º, da Constituição Federal de 1988, cláusula de abertura do ordenamento jurídico nacional à ordem jurídica internacional; o conceito material de direitos fundamentais na Magna Carta de 1988; os parâmetros de referência para um conceito material de direitos fundamentais; os princípios fundamentais, princípio da dignidade da pessoa humana e os direitos fundamentais; a dignidade humana, seus delineamentos históricos e conceito atual, os conteúdos essenciais, as funções e as modalidades de eficácia da dignidade humana; os conceitos, os sujeitos e os elementos formais dos tratados internacionais; a relação entre Direito Internacional e Direito Interno - Dualismo e Monismo e correntes alternativas; o relacionamento entre o Direito Internacional e o Direito Interno nas Constituições de diversos países (estudo de direito comparado). Além destes foram abordadas a natureza jurídica dos tratados internacionais de direitos humanos na doutrina e para o Supremo Tribunal Federal, dando-se destaque às quatro correntes identificadas em sua jurisprudência (supraconstitucionalidade, legalidade, constitucionalidade e supralegalidade), à Teoria Geral do Controle de Convencionalidade no Direito Brasileiro, ao estudo acerca deste controle e da Teoria da Dupla Compatibilidade Vertical Material, às espécies, difusa e concentrada, de controle, bem como à afinidade dele com o denominado Diálogo das Fontes e o Princípio Pro Homine

Da sempre si è ritenuto che Parmenide affermasse l'unità dell'Essere. Nel corso del '900 si è però iniziato a dubitare di tale attributo. Nella prima parte della tesi ho analizzato le varie interpretazioni critiche che sono state date a tal proposito e ho cercato di mostrare come, col tempo, si sia sempre più abbandonata l'idea di un monismo assoluto per abbracciare l'idea di un'unità che fosse in rapporto con i molti. Questa revisione si è spesso accompagnata ad una rivalutazione della fisica Parmenidea esposta nella seconda parte del Poema. In particolar modo mi sono concentrato sulle letture di metà '900 (Verdenius, Calogero, Untersteiner), predicazioni (Kahn, Mourelatos, Curd) e fisiche più recenti (Ruggiu, Casertano, Cerri, Palmer). Nella seconda parte della tesi ho invece analizzato i frammenti in cui i vari storici della filosofia hanno intravisto la possibilità di argomentazioni pro o contro determinate concezioni di monismo. Mi sono dedicato quindi all'analisi critica del frammento 4 e del frammento 8 (versi 4, 5-6, 12-13, 22-25, 36-37, 38, 53-54). In questa analisi ho cercato di portare elementi a sostegno della teoria da me sostenuta per cui Parmenide affermerebbe l'uni-molteplicità, cioè che il soggetto parmenideo è il Cosmo, la Realtà intera, il Tutto che ingloba dentro di sé il molteplice sensibile. La tesi si chiude con un'appendice dedicata ai riferimenti platonici sul tema dell'unità in Parmenide. / It has always been believed that Parmenides affirmed the unity of Being. During the 20th century, however, some scholars began to doubt this attribute. In the first part of the thesis I analyzed the various critical interpretations that have been given in this regard and I tried to show how, over time, the idea of ​​an absolute monism was increasingly abandoned to embrace the idea of ​​a unity that was in relationship with the many. This revision was often accompanied by a re-evaluation of the Parmenidea physics exposed in the second part of the Poem. In particular, I focused on the mid-1900s readings (Verdenius, Calogero, Untersteiner), predicational interpretations (Kahn, Mourelatos, Curd) and more recent physics readings (Ruggiu, Casertano, Cerri, Palmer). In the second part of the thesis I have analyzed the fragments in which the various historians of philosophy have seen the possibility of arguments for or against certain conceptions of monism. Then I made a critical analysis of the fragments 4 and 8 (verses 4, 5-6, 12-13, 22-25, 36-37, 38, 53-54). In this analysis I have tried to bring elements to support the theory supported by me for which Parmenides would affirm the uni-totality, i.e. that the Parmenides poem's subject is the Cosmos, the whole Reality, the Whole that incorporates the sensitive manifold. The thesis terminates with an appendix dedicated to the Platonic references on the theme of unity in Parmenides.

This thesis is an investigation into the phenomenon which Shozo Ohmori (1921-1997) considered “a peculiar manner of awareness”, and to which he attributed the term ‘fancy’. The objective is to achieve an approximate understanding of Ohmori’s theory of ‘fancy’, as it relates to awareness of entities in three-dimensional space, and the extensions mentioned in his only publication in English: “Beyond Hume’s Fancy” (1974). This objective will be realized by asking three questions. The first question is how we are to understand the demarcation of the different phenomena of awareness which Ohmori identifies. The second question that this thesis asks is what applications that the phenomenon ‘fancy’ mentioned in Ohmori’s account have, as Ohmori saw it. Having answered these questions, I will then make an assessment of another salient consideration: how does Ohmori’s employment of the term ‘fancy’ relate to Hume’s employment of the same term (seeing as the name of Ohmori’s article makes such a reference). As we shall see, Ohmori is attempting to identify a more specific phenomenon than the widely discussed issue of thinking about something that is not currently perceivable in our perceptual field. The third and final question that this thesis asks is whether there are any salient issues with Ohmori’s theory of ‘fancy’ and, if so, whether those issues can be resolved. When we are aware of entities in three-dimensional space, we are subject to various mental processes. Our awareness, seemingly, uses different modes of interpretation and orientation. In other words, our ‘point of view’ (which is something that not only pertains to the use of our visual sensory organs) determines both our place and relation towards other entities. One salient issue when considering the notion of awareness is how and by which order awareness emerges. Impressions, as David Hume would call them, seemingly precede our ideas. Sense-data, as Shozo Ohmori phrased it, is unquestionably inseparable from conceptions. Our conceptions, in turn, seem to inform our perceptions with expectations and predictions of how things are. When we perceive an entity, we are ready to make judgements about its being at this moment. When we see the front of a desk, we are ready to claim awareness of said desk-front as part of a desk (which entails the ontology of a desk, namely, being a three-dimensional construction of a particular variety). In everyday situations we simply speak of such an awareness as ‘perception’ when in actuality, all we see (which constitutes the sense-data or content of a perception) is the front of a desk. It seems we cannot regard our awareness of a desk (a three-dimensional entity) as a perception simpliciter. Of course, by having a notion of what a desk is, our awareness is pregnant with a ‘conception’ in the form of an idea that is informing our awareness of said desk. But our conceptual understanding of the notion of something being a desk is not enough to explain what our awareness of a desk-at-this-moment is. At least, that is what Ohmori thought.

La question des traités internationaux devant la juridiction constitutionnelle ivoirienne est une illustration du contentieux interne relatif au droit international conventionnel. Dans le cadre de ce contentieux relatif aux rapports entre le droit international et le droit interne, la juridiction constitutionnelle est amenée à se prononcer sur la constitutionnalité des traités internationaux avant leur insertion dans l’ordre juridique ivoirien. Les modalités d’introduction des traités internationaux en droit ivoirien traduisent l’option du pays en faveur de la doctrine moniste avec primauté du droit international. Les traités régulièrement ratifiés sont automatiquement incorporés au droit interne et ont, dès leur publication, une autorité supérieure à celle des lois internes. Cependant, avant leur ratification, la Constitution prévoit une procédure de vérification de leur constitutionnalité. Ce contrôle préventif a pour effet d’empêcher l'entrée dans l'ordre juridique ivoirien de tout traité international contraire à la Constitution, en dehors de l’intervention du pouvoir constituant. Si le traité est déclaré contraire à la Constitution, l’autorisation de le ratifier ne peut intervenir qu’après la révision constitutionnelle. Le mécanisme de contrôle mis en place par la Constitution de 1960 et reconduit par la Constitution de 2000 actuellement en vigueur a connu une évolution notable relativement à ses conditions d’exercice. Celles-ci ont été progressivement et considérablement élargies par les textes dans le but de faciliter et favoriser le déclenchement du contrôle…. Au total, la juridiction constitutionnelle n’a pu se pencher que sur une vingtaine de traités dont elle a, tant bien que mal, apprécié la conformité à la Constitution. Dans la confrontation de la norme internationale avec la Constitution, l’attitude du juge constitutionnel, emprunte parfois d’hésitations, repose largement sur une interprétation assez libérale de l’exigence de non-contrariété qui aboutit à faciliter la participation de l’État au droit international conventionnel en général et au droit communautaire africain en particulier. En effet, jusqu’ici, l’exercice du contrôle de la constitutionnalité des traités a révélé que, loin de constituer un « frein au développement du droit international », comme aurait pu laisser présager le mécanisme du contrôle, de façon générale, celui-ci s’avère plutôt favorable à l’influence du droit international. Seul le traité de Rome portant Statut de la Cour pénale internationale a été déclaré contraire à la Constitution par le Conseil constitutionnel dans sa décision du 17 décembre 2003. La révision constitutionnelle attendue en vue de la ratification du Traité de Rome permettra d’apprécier l’exécution des décisions de contrariété rendues par l’instance constitutionnelle. / The issue of international treaties before the Ivorian constitutional court is an illustration of the internal dispute relating to international treaty law. In the framework of this dispute concerning the relationship between international law and national law, the constitutional court is asked to decide on the conformity of international treaties before their integration in the Ivorian legal order. The conditions of integration of international treaties in the Ivorian domestic law reflect the country’s option in favor of the monist doctrine with primacy of international law. Treaties duly ratified are automatically incorporated into the national law and shall, upon publication, prevail over Acts of Parliament. However, before their ratification, the Constitution provides a procedure for the review of their constitutionality. The effect of this preventive review is to avoid the entry of unconstitutional international treaties into the Ivorian legal order without the decision and intervention of the constituent power. If the treaty is held not to be in conformity with the Constitution, authorization to ratify it may be given only after amending the Constitution. The mechanism of constitutional review established by the Constitution of 1960 and extended by the Constitution of 2000 (currently in force) undergone significant evolution regarding its conditions of implementation. These conditions were considerably widened in order to facilitate the release of control… In total, the constitutional court was able to look into only twenty or so treaties for which, somehow, the judge reviewed compliance with the Constitution. In the confrontation of treaties with Constitution, the attitude of the constitutional court is sometimes hesitant. Its interpretation of the requirement of non-contradiction between the treaty and the Constitution generally leads to facilitate the participation of the State to International law in general and African community law in particular. Indeed, so far, the practice of the constitutional review by the judge revealed that, the review, far from being an "obstacle to the development of international law", as could foreshadow its mechanism, is rather favorable to its development. Only the Treaty laying down the Statute of the International Criminal Court was declared not to be in conformity with the Constitution by the constitutional court in its decision of 17 December 2003. The amendment of the Constitution that is expected for the ratification of this treaty will be an opportunity to appreciate the enforcement of non-conformity decisions.

In the first half of the 20th Century, the United Kingdom’s counter-terror laws were couched extremely broadly. Consequently, they bestowed upon the executive extraordinarily wide powers with which it could address perceived threats of terrorism. In that period of time, the internal affairs of any state were considered sacrosanct and beyond the reach of international law. Consequentially, international human rights law was not a feature of the first half of the 20th Century. Following the war, however, international human rights law grew steadily, largely through the propagation of international treaties. As the 20th Century progressed, the United Kingdom became increasingly involved in international human rights law, particularly by way of the ratification of a number of treaties. Prior to the year 2000, none of these treaties had been directly incorporated into the United Kingdom’s municipal law. The traditional Dualist understanding of the relationship between international treaty law and municipal law in the United Kingdom, would hold that these unincorporated human rights treaties would form no part of that state’s domestic law. This Dualist assumption is called into question, however, by a legislative trend which neatly coincides with the United Kingdom’s increased involvement with international human rights. This trend consists of two elements, firstly, the progressively plethoric and specific ways in which the United Kingdom began to define its anti-terror laws. The specificity in which this legislation was set out curtailed the executive’s powers. The second element is that, over time, the United Kingdom’s counter-terror laws increasingly began to include checks and balances on the executive. There is a clear correlation between these trends and the United Kingdom’s evolving relationship with international human rights law. That nation’s enmeshment with international human rights law from 1945 onwards is undeniably linked with the parallel evolution of its domestic counter-terror laws. v One of the grounds on which the status of international law is questioned is that it is ineffectual. This thesis calls such arguments into question, as it shows that international human rights treaties have meaningfully impacted on the United Kingdom’s evolving counter-terror laws and thereby successfully enforced the norms they advocate. / Public, Constitutional, and International / LL.D.

Par « pluralisme démotique » nous proposons de désigner la coexistence de plusieurs peuples dans un système à plusieurs niveaux. Le pluralisme démotique s’inscrit à rebours de la conception moniste du peuple français majoritaire dans la doctrine française. L’ambition de cette thèse est de démontrer la coexistence de plusieurs peuples en droit constitutionnel français. À cette fin, le premier mouvement de la thèse explore d’autres manières de concevoir le peuple à travers une étude de systèmes à plusieurs niveaux de type fédéral (Inde,Allemagne, Etats-Unis, Suisse) et de type régional (Espagne, Royaume-Uni). Dans un second mouvement est proposée une théorie du pluralisme démotique multiniveaux. Cette contribution permet de rendre compte de la coexistence d’un peuple composite et de peuples composants dans un système à plusieurs niveaux. Le troisième mouvement de la thèse applique la grille théorique ainsi établie à deux systèmes juridiques en particulier : la France et l’Union européenne. / The expression of « demotic pluralism » is used to designate the coexistence of different people in a multilevel system. Contrary to the traditional monist definition of the French people, this thesis aims to demonstrate the coexistence of several demoi in French constitutional law. In order to do so, the demonstration is structured into three parts. First, we explore the pluralist definition of demos in multilevel systems: the federal (India, Germany,United States, Switzerland) and the regional type (Spain, United Kingdom). Then, we submita theory of multilevel demotic pluralism, which allows to describe and analyse the coexistence of a compound people and component people in a multilevel system. Finally, we apply this theoretical framework to the French legal system and to the European Union

Spinoza évaluera la révolution copernicienne et prônera un naturalisme rationaliste et matérialiste contre la tradition onto-théologique, Aristote et Descartes en étant les deux figures clés, sans parler des théologiens et de la Bible. Spinoza interprète l’erreur du géocentrisme comme signalant deux autres erreurs : le dualisme anthropologique classique qui inféodait le corps à l’âme et l’illusion du libre-arbitre. Par la réhabilitation gnoséologique, psychophysique et socio-affective du corps, il prétend conduire l’homme au salut présent, non eschatologique, le réconciliant avec lui-même et avec le Dieu-Nature. La permanence d’une sensibilité anthropologique hébraïque y est prégnante, ce qui n’annule pas des disparités conceptuelles, métaphysiques, sotériologiques et éthiques entre lui et l’Écriture. Ces disparités pourraient rapprocher Spinoza plus d’Aristote que de Descartes. Le projet spinozien tiendra-t-il ses promesses sans retomber dans les travers du mythique et du mystique ? / Spinoza assesses the Copernican revolution and advocates a rationalist and materialistic naturalismagainst the onto-theological tradition, Aristotle and Descartes as the two main figures thereof,theologians and the Bible not to mention. Spinoza interprets the error of geocentrism as indicating twoother errors: classical anthropological dualism which subjugated the body to the soul and the illusion offree-will. By gnoseological, psychophysical and socio-emotional rehabilitation of the body, he claims tolead man to present salvation, not eschatological, reconciling him with himself and with God as Nature.The permanence of Hebraic anthropological sensibility is pregnant, which does not cancel metaphysical,soteriological and ethical disparities between him and the Bible. These disparities could bring Spinozacloser to Aristotle than to Descartes. Will the spinozian project keep its promises without relapsing intothe traps of the mythical and the mystical ?

La France et la Côte d’Ivoire sont deux États qui présentent des similitudes dues principalement à leur passé colonial commun ; mais il s’agit également de deux États qui présentent de nombreuses différences tenant notamment à leur niveau de développement. Si les règles de droit fiscal substantiel au sein de chacun de ces deux États permettent d’étudier les exigences de sécurité juridique et les moyens par lesquels elles sont prises en compte, c’est en réalité la pratique processuelle qui révèle de manière plus substantielle l’effectivité de cette prise en compte. Au demeurant, la problématique de la sécurité juridique n’est bien souvent réduite qu’aux seules exigences d’accessibilité, de stabilité ou de prévisibilité de la norme. Ce qui témoigne au fond d’une approche partielle de l’exigence de sécurité juridique tendant à en limiter l’étude à la qualité formelle et à l’évolution temporelle des actes juridiques. La prise en compte d’une pluralité de systèmes juridiques différents révèle cependant que la notion de sécurité juridique ne ramène pas nécessairement à un contenu univoque. En effet, l’insécurité juridique ne s’exprimant pas toujours en des termes identiques d’un cadre juridique à un autre, la sécurité juridique pourrait se révéler polysémique, voire antinomique, d’un système juridique et fiscal à un autre. Ainsi donc, au-delà de la norme, la sécurité juridique s’applique également au cadre et au système juridique ainsi qu’à la pratique juridique et juridictionnelle. La sécurité juridique apparaît donc, en droit fiscal, comme l’expression de la fiabilité d’un cadre et d’un système juridiques et fiscaux, à travers des normes de qualité offrant une garantie d’accessibilité et d’intelligibilité ainsi que des moyens pour le contribuable de bâtir des prévisions ou donner satisfaction à celles légitimement bâties. En outre, au-delà du cadre imposé par la présente thèse, il convient d’aborder la problématique de la sécurité juridique dans une approche moins restrictive, afin de ne point en occulter les aspects historiques, philosophiques, sociologiques et juridiques essentiels à une étude d’ensemble de la question. / France and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means whereby they are taken into account, it is actually the procedural practice that reveals more substantively the effectiveness of this consideration. It should also be noted that the issue of legal certainty is often reduced to the only requirements of accessibility, stability or predictability of the standard. This actually reflects a partial approach to the requirements of legal certainty that tends to limit its study to the formal quality and the temporal evolution of legal acts. Taking into account a plurality of different legal systems, however, reveals that the concept of legal certainty does not necessarily lead to an unequivocal content. Indeed, since legal certainty is not always expressed in identical terms from one legal framework to another, legal certainty could prove to be polysemic, or even antinomic, from one legal and fiscal system to another. Thus, beyond the norm, legal certainty also applies to the legal framework and system as well as to the legal and judicial practice. Legal certainty thus, appears in tax law, as an expression of the reliability of a legal and fiscal framework and system, through quality standards, offering a guarantee of accessibility and intelligibility, as well as means for the taxpayer to build predictions or satisfy those legitimately built. Moreover, beyond the framework imposed by the present dissertation, it is important to deal with the problem of legal certainty in a less restrictive way, so as not to obscure the historical, philosophical, sociological and legal aspects essential to a holistic study of the issue.