L’imposition sur le revenu en République de Guinée héritée du système fiscal français, constitue l’un des éléments importants de la structure fiscale guinéenne. Mais paradoxalement, cette imposition, par rapport à la TVA, reste de nos jours très peu rentable au budget de l’Etat. Or, le potentiel fiscal autant vaste, prenant en compte les revenus provenant des activités commerciales, industrielles, artisanales, agricoles, professionnelles, etc., réalisées par les contribuables y existe ; mais non encore « judicieusement exploité ». En effet, parler d’imposition sur le revenu revient à se pencher aussitôt sur les deux dimensions fondamentales qui sous-tendent cette notion : l’impôt sur le revenu (IR) des particuliers et l’impôt sur le revenu des entreprises ou sociétés dont les enjeux contributifs caractérisant véritablement la problématique de cette imposition s’enchevêtre dans une série de réalités complexes d’ordres politique, socio-économique, environnemental, juridique, etc., différentes d’un pays à un autre et d’une communauté à une autre.Le but ultime visé par cette thèse est de faire un constat diagnostic pertinent afin de retracer les causes et les effets de la faible part de l’imposition sur le revenu dans les recettes fiscales intérieures et de proposer des solutions efficaces en vue d’améliorer la rentabilité de l’IR et de l’impôt sur les bénéfices des sociétés qui impacterait tant soit peu la performance des services du fisc, du budget de l’Etat, de l’économie nationale et du système fiscal en République de Guinée. / Income tax in the Republic of Guinea as inherited from the French fiscal regime is one of the most important elements of the Guinean fiscal structure. But paradoxically, this tax, with regard to the VAT, remains less profitable in terms of state budget revenues. Despite the huge fiscal potential, taking into account all revenues from commercial, industrial, handcraft, agricultural and professional activities undertaken by taxpayers, it is yet not judiciously exploited. Indeed, talking about income tax will lead to focus on the two basic dimensions of the notion: Private Income tax (IT) and companies income tax the contributive challenges of which truly characterizing the problem of this tax to be expressed in variety of complex realities of political, social, economical and environmental natures, varying from a country to another and from a community to another.The goal of this dissertation is to proceed to a relevant diagnosis finding in order to be able to retrace the causes and effects of the low contribution share of the income tax in the internal fiscal revenue and to propose efficient solution with a view to improving the profitability of said tax on companies profits, which will impact the performances of fiscal services, state budget, national economy as well as the fiscal system in the Republic of Guinea.

Lorsqu’elle s’inscrit dans un contexte tel que celui des pays en développement, la notion de handicap se caractérise par des tendances bien singulières. C’est notamment en République de Guinée que nous avons décidé de centrer notre travail, traitant des problématiques liées aux handicaps physiques et plus particulièrement aux déficiences des membres inférieurs. Les objectifs fixés dans cette recherche consistent à expliquer les causes et les conséquences de la prédominance de ce type de déficiences à Conakry. De plus, parmi d’autres problématiques que soulève notre travail, nous nous intéressons aux représentations que reflètent les handicaps et aux influences qu’elles subissent de la part des croyances traditionnelles et religieuses. Notre travail s’inscrit donc à la fois dans la volonté d’établir un état des lieux de la situation actuelle et dans la réalisation d’un important travail de terrain qui a été mené à Conakry entre 2008 à 2011 auprès d’un millier de personnes. D’après nos résultats, la principale cause des déficiences des membres inférieurs est liée aux séquelles de la poliomyélite et à la présence d’autres facteurs de risques tels que l’insécurité routière. De plus, selon nos analyses, près de 80% des personnes atteintes de ce type de déficience résidant à Conakry sont issues de l’exode rural. Une fois installées à Conakry, elles optent pour les trois modes de subsistance à savoir : la pratique de la mendicité (48%), l’occupation d’un emploi (16%) et la prise en charge familiale (18%). Par ailleurs, chaque mode semble déterminer leur participation et leur intégration au sein de la société. Enfin, nos résultats montrent que près de la moitié des Guinéens croit en la sorcellerie et en la nature maléfique des handicaps. Comme nous l’expliquons, ces croyances influencent négativement les représentations des handicaps. Pour conclure, selon nos analyses la majorité des Guinéens s’accorde à définir le handicap comme un phénomène biomédical et le considère comme un problème individuel et non social. / While dealing with the context of the developing countries, the notion of handicap is characterized in a specific way. We carried out our study in the Republic of Guinea, particularly related to the problems of the handicap, more specifically with the disability of inferior members. The main objectives of this research consist in explaining the causes and the consequences of the ascendancy of this type of deficiencies in Conakry. Furthermore, among the other problems analyzed in this work, we are interested in the representations which reflect the handicaps and the influence of traditional and religious beliefs on handicap. Our work is aimed to present the current conditions of the situation and to carry out a significant work on the site. In this framework, we organized two surveys during 2008 and 2009, dealing with approximately 1000 persons. According to our results, the main cause of the deficiencies of lower limbs is associated to the aftereffects of the poliomyelitis and to the presence of the other risk factors, such as the lack of safety on the roads. Furthermore, according to our analyses, about 80 % of the people questioned, belonged to the rural depopulation. Once installed in Conakry, they opt for three modes of subsistence: the practice of begging (48 %), working (16 %) and the family care (18 %). Moreover, each mode seems to determine the participation and the integration of these individuals in the society. Finally, our results show that nearly half of the Guineans believe in the witchcraft and in the malefic nature of the handicaps. Consequently, the faith influences negatively on the interpretation of the handicaps. To conclude, according to our analyses, the majority of the Guineans agrees to define the handicap as a biomedical phenomenon and considers it as an individual and not a social problem.

Introdução: a tuberculose é uma doença milenar, constituindo um problema de saúde pública, desde sua descoberta até hoje em dia. Recentemente, com o surgimento da HIV/AIDS, a doença ganhou outros contornos e dimensões, nos países desenvolvidos e, sobretudo, nos países em desenvolvimento. Objetivo: análise das ações da Luta Contra Tuberculose na República da Guiné-Bissau e do fluxo do sistema de notificação e de informação de dados, dentro do Sistema Nacional de Saúde. Metodologia: trata-se de um estudo exploratório descritivo que consiste no diagnóstico da situação de tuberculose no país, no período de 2000 a 2005, mediante levantamento das informações secundárias dos principais indicadores epidemiológicos e operacionais mais utilizados no país. Foram feitos cálculos de coeficientes e taxas, assim como a padronização pelo método direto de coeficientes de incidência de casos bacilíferos, para comparação. Resultados: no período de estudo, foram registrados 10.623 casos de tuberculose. O menor coeficiente de incidência de tuberculose foi de 116,4/100.000 habitantes, no ano de 2003, e o mais alto foi de 131,3/100.000 habitantes, em 2005. O maior coeficiente de mortalidade registrado foi de 16,8/100.000 habitantes, em 2005. A maior taxa de letalidade foi de 11,8%, em 2005, e a mais baixa, de 5,1%, em 2003. Conclusão: é de notar que a busca ativa de sintomáticos respiratórios ainda é baixa, assim como a cobertura da estratégia DOTS, por possíveis problemas técnicos operacionais. Há necessidade da melhoria do diagnóstico no país, sobretudo da forma clínica extrapulmonar, e de um sistema de notificação e informação eficiente em todos os níveis. / Introduction: tuberculosis is a millenarian disease, constituting a public health problem since its discovery until nowadays. Recently, with the advent of HIV/AIDS, tuberculosis has developed into other shapes and dimensions, in developed countries and, above all, in developing countries. Objective: to analyze the actions of the Fight against Tuberculosis in the Republic of Guinea-Bissau, the flow of the notification and data information system, from the National Health System. Methodology: this is an exploratory descriptive study that consists on the diagnosis of the situation of tuberculosis in the country, in the period between 2000 and 2005, by means of survey of secondary information from the main epidemiological and operational indicators used in the country. Calculations of coefficients, rates, were made as well as the standardization by the direct method of coefficients of incidence of infectious (smear-positive) cases for comparison. Results: in the period of study, 10.623 cases of tuberculosis were registered. The lowest coefficient of tuberculosis incidence was of 116,4/100,000 inhabitants in the year of 2003, and highest one was of 131,3/100,000 inhabitants in 2005. The highest coefficient of mortality registered was of 16,8/100,000 inhabitants, in 2005. The highest lethality rate was of 11,8% in 2005, and the lowest was of 5,1% in 2003. Conclusion: it is possible to notice that the active search for respiratory symptomatic is still low, as well as the covering of DOTS strategy, because of possible technical operational problems. The improvement of diagnosis in the country is necessary, specially the extra pulmonary clinical form, and also a system of notification and efficient information in all levels.

Introdução: a tuberculose é uma doença milenar, constituindo um problema de saúde pública, desde sua descoberta até hoje em dia. Recentemente, com o surgimento da HIV/AIDS, a doença ganhou outros contornos e dimensões, nos países desenvolvidos e, sobretudo, nos países em desenvolvimento. Objetivo: análise das ações da Luta Contra Tuberculose na República da Guiné-Bissau e do fluxo do sistema de notificação e de informação de dados, dentro do Sistema Nacional de Saúde. Metodologia: trata-se de um estudo exploratório descritivo que consiste no diagnóstico da situação de tuberculose no país, no período de 2000 a 2005, mediante levantamento das informações secundárias dos principais indicadores epidemiológicos e operacionais mais utilizados no país. Foram feitos cálculos de coeficientes e taxas, assim como a padronização pelo método direto de coeficientes de incidência de casos bacilíferos, para comparação. Resultados: no período de estudo, foram registrados 10.623 casos de tuberculose. O menor coeficiente de incidência de tuberculose foi de 116,4/100.000 habitantes, no ano de 2003, e o mais alto foi de 131,3/100.000 habitantes, em 2005. O maior coeficiente de mortalidade registrado foi de 16,8/100.000 habitantes, em 2005. A maior taxa de letalidade foi de 11,8%, em 2005, e a mais baixa, de 5,1%, em 2003. Conclusão: é de notar que a busca ativa de sintomáticos respiratórios ainda é baixa, assim como a cobertura da estratégia DOTS, por possíveis problemas técnicos operacionais. Há necessidade da melhoria do diagnóstico no país, sobretudo da forma clínica extrapulmonar, e de um sistema de notificação e informação eficiente em todos os níveis. / Introduction: tuberculosis is a millenarian disease, constituting a public health problem since its discovery until nowadays. Recently, with the advent of HIV/AIDS, tuberculosis has developed into other shapes and dimensions, in developed countries and, above all, in developing countries. Objective: to analyze the actions of the Fight against Tuberculosis in the Republic of Guinea-Bissau, the flow of the notification and data information system, from the National Health System. Methodology: this is an exploratory descriptive study that consists on the diagnosis of the situation of tuberculosis in the country, in the period between 2000 and 2005, by means of survey of secondary information from the main epidemiological and operational indicators used in the country. Calculations of coefficients, rates, were made as well as the standardization by the direct method of coefficients of incidence of infectious (smear-positive) cases for comparison. Results: in the period of study, 10.623 cases of tuberculosis were registered. The lowest coefficient of tuberculosis incidence was of 116,4/100,000 inhabitants in the year of 2003, and highest one was of 131,3/100,000 inhabitants in 2005. The highest coefficient of mortality registered was of 16,8/100,000 inhabitants, in 2005. The highest lethality rate was of 11,8% in 2005, and the lowest was of 5,1% in 2003. Conclusion: it is possible to notice that the active search for respiratory symptomatic is still low, as well as the covering of DOTS strategy, because of possible technical operational problems. The improvement of diagnosis in the country is necessary, specially the extra pulmonary clinical form, and also a system of notification and efficient information in all levels.