FR
عربي
L’impôt altéré: lecture critique des dépenses fiscales au Maroc
Mohammed Nmili
120 DH
5
1
Qitab,
5/
5
<p>Les dépenses fiscales ne sont ni une fatalité ni une question technique qui va de soi. Il s’agit d’une question fondamentale de management public dans son interaction avec l’objectif de transparence financière et de l’idéal souhaité de justice.</p>
<p>L'ouvrage propose une lecture critique de la gestion des dépenses fiscales au Maroc. Il discute les problèmes liés au système fiscal de référence retenu, à l'évaluation et à l’impact de ces dépenses ainsi qu’à l'influence exercée par les représentants d'intérêts. </p>
<p>À partir d’une recherche principalement documentaire se basant sur des données factuelles, rapports, textes, enquêtes et entretiens de diverses sources, l’auteur met en évidence les limites du concept et les incertitudes entourant les démarches d’identification et d’évaluation des dépenses fiscales. Il formule, à titre conclusif, des recommandations tenant tant à la gestion qu’à la gouvernance des dépenses fiscales à même d’établir un système fiscal de référence pertinent d’une part, et d’améliorer les dispositifs d’identification et d’évaluation des dépenses fiscales et de leur impact d’autre part. </p>
<p><strong>À propos de l'auteur : </strong></p>
<p>Mohammed NMILI est enseignant-chercheur à l’Université Sidi Mohamed Ben Abdellah-Fès. Il est Directeur du Laboratoire « Etudes et Recherche en Management des Organisations et Territoires ». Il est auteur de : </p>
<p><strong>« Les impôts au Maroc, Techniques et procédures » 8ème édition, 2021 (<a href="https://qitab.ma/fr/les-imp%C3%B4ts-au-maroc-techniques-et-proc%C3%A9dures-fiscales">Disponible à le vente ici)</a> </strong></p>
<p><strong> « Pour un impôt juste : Essai sur les préalables au civisme fiscal ». Edition Oser, 2011.</strong></p>
<p>»ال<strong>وجيز في الضرائب بالمغرب : تقديم مبسط لأهم المقتضيات الفنية والمسطرية . «الطبعة الأولى 2016.</strong></p>
<p></p>
ProductLazyArray {#302
-imageRetriever: ImageRetriever {#307
-link: Link {#449
#allow: 1
#url: "/index.php"
+protocol_link: "https://"
+protocol_content: "https://"
#ssl_enable: "1"
#urlShopId: null
}
}
-link: Link {#449}
-priceFormatter: PriceFormatter {#309}
-productColorsRetriever: ProductColorsRetriever {#310}
-translator: TranslatorComponent {#45
#catalogues: array:1 [
"fr-FR" => MessageCatalogue {#49
-messages: array:183 [
"ModulesMailalertsShop" => array:6 [
"Your e-mail address is invalid" => "Votre adresse e-mail est invalide"
"You already have an alert for this product" => "Vous avez déjà une alerte pour ce produit"
"Request notification registered" => "Demande de notification enregistrée"
"My alerts" => "Mes alertes"
"[email protected]" => "[email protected]"
"Notify me when available" => "Prévenez-moi lorsque le produit est disponible"
]
"ShopThemeCatalog" => array:108 [
"Items" => "Livres"
"New product" => "Nouveau livre"
"Popular Products" => "Les mieux notés"
"All products" => "Tous les livres"
"New products" => "Nouveautés"
"All new products" => "Nouveautés"
"1 person is currently watching this product." => "Une personne consulte actuellement ce livre."
"Product Details" => "Détails du livre"
"There are %product_count% products." => "Il y a %product_count% livres."
"There is 1 product." => "Il y a 1 livre."
"Best sellers" => "Les best-sellers"
"More..." => "Plus"
"Quantities" => "Quantités"
"Resume" => "Resumé"
"No Resume" => "Aucune description"
"Toutes les nouveautés" => "Tous les nouveautés"
"Meilleures Ventes" => "Meilleures Ventes"
"Discount" => "Remise"
"Item" => "Article"
"Categories" => "Catégories"
"Pages" => "Pages"
"Price drop" => "Promotions"
"Category: %category_name%" => "Catégorie : %category_name%"
"List of all brands" => "Liste de toutes les marques"
"Search results" => "Résultats de la recherche"
"%number% products" => "%number% produits"
"%number% product" => "%number% produit"
"List of all suppliers" => "Liste de tous les fournisseurs"
"List of products by supplier %supplier_name%" => "Liste des produits du fournisseur %supplier_name%"
"Name, A to Z" => "Nom, A à Z"
"Name, Z to A" => "Nom, Z à A"
"Price, low to high" => "Prix, croissant"
"Price, high to low" => "Prix, décroissant"
"Sales, highest to lowest" => "Ventes, ordre décroissant"
"Date added, newest to oldest" => "Date d'ajout, du plus récent au plus ancien"
"Date added, oldest to newest" => "Date d'ajout, du plus ancien au plus récent"
"Online only" => "Exclusivité web !"
"On sale!" => "Promo !"
"Reduced price" => "Prix réduit"
"Pack" => "Pack"
"Product available with different options" => "Produit disponible avec d'autres options"
"Last items in stock" => "Derniers articles en stock"
"ean13" => "EAN13"
"isbn" => "ISBN"
"upc" => "UPC"
"Used" => "Utilisé"
"Refurbished" => "Reconditionné"
"New" => "Neuf"
"Relevance" => "Pertinence"
"%facet_label%: %facet_value%" => "%facet_label% : %facet_value%"
"Pack content" => "Contenu du pack"
"Accessories" => "Accessoires"
"Returned" => "Retourné"
"Best Sellers" => "Meilleures Ventes"
"All best sellers" => "Toutes les meilleures ventes"
"All brands" => "Toutes les marques"
"Brands" => "Marques"
"No brand" => "Aucune marque"
"%s other product in the same category:" => "%s autre produit dans la même catégorie :"
"%s other products in the same category:" => "%s autres produits dans la même catégorie :"
"Customers who bought this product also bought:" => "Les clients qui ont acheté ce produit ont également acheté..."
"My alerts" => "Mes alertes"
"%nb_people% people are currently watching this product." => "%nb_people% personnes consultent actuellement ce produit."
"Last time this product was bought: %date_last_order%" => "Dernière fois que ce produit a été acheté : %date_last_order%"
"Last time this product was added to a cart: %date_last_cart%" => "Dernière fois que ce produit a été ajouté à un panier : %date_last_cart%"
"No RSS feed added" => "Aucun flux RSS ajouté"
"Search our catalog" => "Rechercher"
"Search" => "Rechercher"
"On sale" => "En promo"
"All sale products" => "Tous les produits en promotion"
"All suppliers" => "Tous les fournisseurs"
"Suppliers" => "Fournisseurs"
"No supplier" => "Aucun fournisseur"
"Viewed products" => "Déjà vus"
"Showing %from%-%to% of %total% item(s)" => "Affichage %from%-%to% de %total% article(s)"
"%1$s: " => "%1$s : "
"Price" => "Prix"
"Regular price" => "Prix de base"
"Your customization:" => "Votre personnalisation :"
"Brand" => "Marque"
"In stock" => "En stock"
"Availability date:" => "Date de disponibilité:"
"Data sheet" => "Fiche technique"
"Specific References" => "Références spécifiques"
"Condition" => "État"
"Volume discounts" => "Remise sur la quantité"
"You Save" => "Vous économisez"
"Up to %discount%" => "Jusqu'à %discount%"
"Save %percentage%" => "Économisez %percentage%"
"Save %amount%" => "Économisez %amount%"
"%price% tax excl." => "%price% HT"
"Instead of %price%" => "Au lieu de %price%"
"Including %amount% for ecotax" => "Dont %amount% d'éco-participation"
"(not impacted by the discount)" => "(ne sera pas compris dans la réduction)"
"(%unit_price%)" => "(%unit_price%)"
"No tax" => "Aucune taxe"
"List of products by brand %brand_name%" => "Liste des produits de la marque %brand_name%"
"List of products by supplier %s" => "Liste des produits du fournisseur %s"
"This pack contains" => "Ce pack contient"
"Description" => "Description"
"Attachments" => "Documents joints"
"You might also like" => "Vous aimerez aussi"
"Reference" => "Référence"
"Product" => "Produit"
"Quantity" => "Quantité"
"Unit price" => "Prix unitaire"
"Total price" => "Prix total"
"Product customization" => "Personnalisation"
]
"ModulesBestsellersShop" => array:2 [
"Best Sellers" => "Les best-sellers"
"All best sellers" => "Toutes les best-sellers"
]
"ShopThemeActions" => array:55 [
"Clear all" => "Effacer tout"
"Share on" => "Partager sur"
"Create new address" => "Créer une nouvelle adresse"
"Add a new address" => "Ajouter une nouvelle adresse"
"Cart" => "Panier"
"Reset all filter" => "Réinitialiser tous les filtres"
"Refresh" => "Rafraîchir"
"Save Address" => "Enregistrer l'adresse"
"ok" => "ok"
"Order with an obligation to pay" => "Commande avec obligation de paiement"
"Send" => "Envoyer"
"Choose file" => "Choisir un fichier"
"Sign out" => "Déconnexion"
"Sign in" => "Connexion"
"Subscribe" => "S’abonner"
"OK" => "ok"
"Share" => "Partager"
"Continue shopping" => "Continuer mes achats"
"Proceed to checkout" => "Commander"
"Remove" => "Retirer"
"remove from cart" => "supprimer du panier"
"Show" => "Montrer"
"Hide" => "Cacher"
"Previous" => "Précédent"
"Next" => "Suivant"
"Filter By" => "Filtrer par"
"View products" => "voir les produits"
"Quick view" => "Aperçu rapide"
"Add to cart" => "Ajouter au panier"
"Quantity" => "Quantité"
"Remove Image" => "Supprimer l'image"
"Save Customization" => "Enregistrer la personnalisation"
"Filter" => "Filtrer"
"Back to top" => "Retour en haut"
"Select" => "Choisir"
"Download" => "Téléchargement"
"Cancel" => "Annuler"
"show details" => "afficher les détails"
"Take advantage of our exclusive offers:" => "Profitez de nos offres exclusives :"
"Add" => "Ajouter"
"Continue" => "Continuer"
"edit" => "Modifier"
"add new address" => "ajouter une nouvelle adresse"
"Edit" => "Modifier"
"Choose" => "Choisir"
"Checkout" => "Commander"
"Delete" => "Supprimer"
"Update" => "Mettre à jour"
"Save" => "Enregistrer"
"Reorder" => "Commander à nouveau"
"Print out" => "Imprimer"
"Send reset link" => "Envoyer un lien de réinitialisation"
"Back to login" => "Retour à la connexion"
"Back to Login" => "Retour à la connexion"
"Change Password" => "Changer le mot de passe"
]
"ShopThemeGlobal" => array:76 [
"Contact us on Whatsapp" => "Contactez-nous sur Whatsapp"
"Login" => "Se connecter"
"My Account" => "Mon compte"
"Subscribe to our communications to receive our best offers!" => "Inscrivez-vous à nos communications pour recevoir nos meilleures offres!"
"Buy on whatsapp" => "Achetez par whatsapp"
"Sorry, no result found." => "Désolé, aucun résultat trouvé."
"Sécuritaires" => "Sécuritaires"
"garanties" => "garanties"
"Service à la " => "Service à la"
"clientèle" => "clientèle"
"Noter ce livre" => "Noter ce livre"
"Retour à la page d'accueil" => "Revenir à la page d'accueil"
"Undefined" => "Indéfini"
"Addresses" => "Adresses"
"None" => "Aucun"
"No" => "Non"
"Yes" => "Oui"
"Merchandise returns" => "Retours produit"
"The page you are looking for was not found." => "La page que vous cherchez n'a pas été trouvée."
"Our Offers" => "Nos offres"
"Log in" => "Se connecter"
"Create new account" => "Créer un nouveau compte"
"Monday" => "Lundi"
"Tuesday" => "Mardi"
"Wednesday" => "Mercredi"
"Thursday" => "Jeudi"
"Friday" => "Vendredi"
"Saturday" => "Samedi"
"Sunday" => "Dimanche"
"Brands" => "Marques"
"(tax incl.)" => "TTC"
"(tax excl.)" => "(HT)"
"(tax included)" => "(TTC)"
"(tax excluded)" => "(hors taxe)"
"Tax included" => "TTC"
"Tax excluded" => "HT"
"List of subcategories in %category_name%:" => "Liste des sous-catégories dans %category_name% :"
"Phone:" => "Tél. :"
"Email:" => "E-mail :"
"Opening hours" => "Heures d'ouverture"
"Contact us" => "Contactez-nous"
"Fax:" => "Fax :"
"Call us:" => "Appelez-nous :"
"Email us:" => "Envoyez-nous un e-mail :"
"Store information" => "Informations"
"Call us: [1]%phone%[/1]" => "Appelez-nous : [1]%phone%[/1]"
"Fax: [1]%fax%[/1]" => "Fax : [1]%fax%[/1]"
"Email us: [1]%email%[/1]" => "Écrivez-nous : [1]%email%[/1]"
"Currency:" => "Devise :"
"Currency dropdown" => "Sélecteur de devise"
"Get our latest news and special sales" => "Recevez nos offres spéciales"
"Carousel buttons" => "Boutons du carrousel"
"Previous" => "Précédent"
"Next" => "Suivant"
"Language:" => "Langue :"
"Language dropdown" => "Sélecteur de langue"
"%label%:" => "%label% :"
"%copyright% %year% - Ecommerce software by %prestashop%" => "%copyright% %year% - Logiciel e-commerce par %prestashop%"
"Active filters" => "Filtres actifs"
"(no filter)" => "(aucun filtre)"
"Sort by:" => "Trier par :"
"logo" => "logo"
"Close" => "Fermer"
"List of pages in %category_name%:" => "Liste des pages dans %category_name% :"
"List of sub categories in %name%:" => "Liste des sous-catégories dans %name% :"
"Sitemap" => "Plan du site"
"Our stores" => "Nos magasins"
"About and Contact" => "À propos et Contact"
"Home" => "Accueil"
"Date" => "Date"
"Status" => "État"
"We'll be back soon." => "Nous serons bientôt de retour."
"Sorry for the inconvenience." => "Veuillez nous excuser pour le désagrément."
"Search again what you are looking for" => "Effectuez une nouvelle recherche"
"403 Forbidden" => "403 Interdit"
"You cannot access this store from your country. We apologize for the inconvenience." => "Vous ne pouvez pas accéder à notre boutique depuis votre pays. Veuillez nous excuser de la gêne occasionnée."
]
"ShopFormsLabels" => array:38 [
"Your email address" => "Votre adresse email"
"Alias" => "Alias"
"Address" => "Adresse"
"Address Complement" => "Complément d'adresse"
"Zip/Postal Code" => "Code postal"
"City" => "Ville"
"Country" => "Pays"
"State" => "État"
"Phone" => "Téléphone"
"Mobile phone" => "Téléphone mobile"
"VAT number" => "Numéro de TVA"
"Other" => "Autre"
"Social title" => "Titre"
"Birthdate" => "Date de naissance"
"First name" => "Prénom"
"Last name" => "Nom"
"Company" => "Société"
"Identification number" => "Numéro d'identification fiscale"
"Email" => "E-mail"
"Password" => "Mot de passe"
"From" => "Du"
"-- Choose --" => "Choisissez"
"Message" => "Message"
"Email address" => "Adresse e-mail"
"Subject" => "Sujet"
"Order reference" => "Référence de commande"
"Attachment" => "Document joint"
"-- day --" => "-- jour --"
"-- month --" => "-- mois --"
"-- year --" => "-- année --"
"Optional" => "Optionnel"
"-- please choose --" => "-- veuillez choisir --"
"Product" => "Produit"
"Order Reference:" => "Référence de commande :"
"Email:" => "E-mail :"
"Set your password:" => "Définissez votre mot de passe :"
"New password" => "Nouveau mot de passe"
"Confirmation" => "Confirmation"
]
"ModulesStatsbestproductsAdmin" => array:6 [
"Best-selling products" => "Meilleur Ventes"
"An empty record-set was returned." => "Aucun résultat"
"Price sold" => "Prix de vente"
"Quantity sold in a day" => "Quantité vendue en une journée"
"Page views" => "Pages vues"
"Adds a list of the best-selling products to the Stats dashboard." => "Ajoute une liste des vos meilleures ventes dans le tableau de bord des statistiques."
]
"ModulesEmailsubscriptionVerification_execution" => array:1 [
"Revenir à la page accueil" => "Revenir à la page accueilss"
]
"ModulesEmailsubscriptionMessage" => array:1 [
"Revenir à la page accueil" => "Revenir à la page accueil"
]
"ShopThemeCheckout" => array:113 [
"Create an account" => "Créer un compte"
" (additional cost of %giftcost% %taxlabel%)" => " (coût additionnel de %giftcost% %taxlabel%)"
"I would like my order to be gift wrapped %cost%" => "Je souhaite que ma commande soit emballée dans un papier-cadeau %cost%"
"Personal Information" => "Informations personnelles"
"I agree to the [terms of service] and will adhere to them unconditionally." => "J'ai lu les [conditions générales de vente] et j'y adhère sans réserve."
"%price% tax incl." => "%price% TTC"
"%price% tax excl." => "%price% HT"
"My Address" => "Mon adresse"
"Tax included" => "TTC"
"Tax excluded" => "HT"
"Free shipping" => "Livraison gratuite"
"Guest order tracking" => "Suivi de commande invité"
"Product Successfully Added to Your Shopping Cart" => "Le produit a bien été ajouté à votre panier"
"Free" => "gratuit"
"Total" => "Total"
"Subtotal" => "Sous-total"
"Gift wrapping" => "Paquet cadeau"
"Shipping" => "Livraison"
"Included taxes" => "Taxes incluses"
"Taxes" => "Taxes"
"Total (tax incl.)" => "Total TTC"
"Total (tax excl.)" => "Total HT :"
"1 item" => "1 article"
"%count% items" => "%count% articles"
"A minimum shopping cart total of %amount% (tax excl.) is required to validate your order. Current cart total is %total% (tax excl.)." => "Un montant total minimum de %amount%s HT est requis pour valider votre commande. Le montant actuel de votre commande est de %total% HT."
"Discount(s)" => "Réduction(s)"
"Total paid" => "Total payé"
"Discount" => "Remise"
"Shipping and handling" => "Frais de livraison"
"Tax" => "Taxes"
"You Save" => "Vous économisez"
"Up to %amount_saved%" => "Jusqu'à %amount_saved%"
"Choose a password to create an account and save time on your next order (optional)" => "Choisissez un mot de passe pour créer un compte et gagner du temps lors de votre prochaine commande (optionnel)"
"The selected address will be used both as your personal address (for invoice) and as your shipping address." => "L'adresse sélectionnée sera utilisée à la fois comme adresse personnelle (pour la facturation) et comme adresse de livraison."
"Order confirmation" => "Confirmation de commande"
"Order reference %reference%" => "Commande référence %reference%"
"Payment method %method_name%" => "Moyen de paiement %method_name%"
"Shipping method %method_name%" => "Mode de livraison %method_name%"
"Product successfully added to your shopping cart" => "Produit ajouté au panier avec succès"
"Quantity:" => "Quantité :"
"There are %products_count% items in your cart." => "Il y a %products_count% articles dans votre panier."
"There is %product_count% item in your cart." => "Il y a %product_count% article dans votre panier."
"Total products:" => "Total produits :"
"Total shipping:" => "Frais de port :"
"Total:" => "Total :"
"Subtotal:" => "Sous-total :"
"Shipping:" => "Transport :"
"Cart" => "Panier"
"The minimum purchase order quantity for the product is %quantity%." => "La quantité minimale pour pouvoir commander ce produit est %quantity%."
"Use this address for invoice too" => "Utiliser aussi cette adresse pour la facturation"
"Gift" => "Cadeau"
"There are no more items in your cart" => "Il n'y a plus d'articles dans votre panier"
"Promo code" => "Code promo"
"Have a promo code?" => "Vous avez un code promo ?"
"Close" => "Fermer"
"(optional)" => "(optionnel)"
"And save time on your next order!" => "Et gagnez du temps pour votre prochaine commande !"
"Order items" => "Articles de la commande"
"Unit price" => "Prix unitaire"
"Total products" => "Total produits"
"%product_count% item in your cart" => "%product_count% article dans votre panier"
"%products_count% items in your cart" => "%products_count% articles dans votre panier"
"Shipping Method" => "Mode de livraison"
"Addresses" => "Adresses"
"Please check your order before payment" => "Veuillez vérifier votre commande avant le paiement"
"Your Delivery Address" => "Votre adresse de livraison"
"Shipping Address" => "Adresse de livraison"
"The selected address will be used as your personal address (for invoice)." => "L'adresse sélectionnée sera utilisée comme adresse personnelle (pour la facturation)."
"Billing address differs from shipping address" => "L'adresse de facturation est différente de l'adresse de livraison"
"Your Invoice Address" => "Votre adresse de facturation"
"The selected address will be used both as your personal address (for invoice) and as your delivery address." => "L'adresse sélectionnée sera utilisée à la fois comme adresse personnelle (pour la facturation) et comme adresse de livraison."
"Transaction amount has been correctly updated" => "Le montant de la transaction a correctement été mis à jour"
"By confirming the order, you certify that you have read and agree with all of the conditions below:" => "En confirmant cette commande, je certifie que j'ai lu et j'approuve les conditions ci-dessous :"
"Selected" => "Sélectionnés"
"Unfortunately, there are no payment method available." => "Malheureusement, aucun moyen de paiement n'est disponible."
"Please make sure you've chosen a [1]payment method[/1] and accepted the [2]terms and conditions[/2]." => "Veuillez vous assurer que vous avez sélectionné un [1]moyen de paiement[/1] et accepté les [2]conditions générales de vente[/2]."
"No payment needed for this order" => "Aucun paiement nécessaire pour cette commande"
"Order with an obligation to pay" => "Commande avec obligation de paiement"
"If you sign out now, your cart will be emptied." => "Si vous vous déconnectez maintenant, votre panier sera vidé."
"Order as a guest" => "Commander en tant qu'invité"
"I would like to receive my order in recycled packaging." => "J'accepte de recevoir ma commande dans un emballage recyclé"
"If you'd like, you can add a note to the gift:" => "Vous pouvez ajouter un message à votre cadeau :"
"Unfortunately, there are no carriers available for your delivery address." => "Il n'y a malheureusement aucun transporteur pouvant livrer à votre adresse."
"If you would like to add a comment about your order, please write it in the field below." => "Si vous voulez nous laisser un message à propos de votre commande, merci de bien vouloir le renseigner dans le champ ci-contre"
"Shopping Cart" => "Panier"
"Your order is confirmed" => "Votre commande est confirmée"
"An email has been sent to your mail address %email%." => "Un e-mail vous a été envoyé à l'adresse %email%."
"You can also [1]download your invoice[/1]" => "Vous pouvez aussi [1]télécharger votre facture[/1]"
"Order details" => "Détails de la commande"
"Save time on your next order, sign up now" => "Gagnez du temps pour votre prochaine commande, inscrivez-vous maintenant"
"Order reference: %reference%" => "Référence de la commande : %reference%"
"Payment method: %method%" => "Moyen de paiement : %method%"
"Shipping method: %method%" => "Mode de livraison : %method%"
"Code" => "Code"
"Description" => "Description"
"Value" => "Valeur"
"Minimum" => "Minimum"
"Cumulative" => "Cumulable"
"Expiration date" => "Date d'expiration"
"Payment" => "Paiement"
"Order reference" => "Référence de commande"
"Date" => "Date"
"Total price" => "Prix total"
"Status" => "État"
"Invoice" => "Facture"
"Carrier" => "Transporteur"
"Payment method" => "Moyen de paiement"
"Delivery address %alias%" => "Adresse de livraison %alias%"
"Invoice address %alias%" => "Adresse de facturation %alias%"
"Weight" => "Poids"
"Shipping cost" => "Frais d'expédition"
"Tracking number" => "Numéro de suivi"
"Quantity" => "Quantité"
]
"ShopThemeCustomeraccount" => array:83 [
"Already have an account?" => "Vous avez déjà un compte?"
"Your account" => "Votre compte"
"Here are the orders you've placed since your account was created." => "Voici les commandes que vous avez passées depuis la création de votre compte."
"Transform your guest account into a customer account and enjoy:" => "Transformez votre compte invité en compte client et profitez:"
"No account? Create one here" => "Vous n'avez pas de compte? Rejoignez nous maintenant"
"Log in to your account" => "Connectez-vous à votre compte"
"Back to your account" => "Revenir à votre compte"
"Create an account" => "Créer un compte"
"Receive offers from our partners" => "Recevoir les offres de nos partenaires"
"#%id%" => "#%id%"
"Log me out" => "Me déconnecter"
"Your order" => "Votre commande"
"Connected as %first_name% %last_name%." => "Connecté en tant que %first_name% %last_name%."
"No account?" => "Pas de compte ?"
"PDF" => "PDF"
"Welcome to your account. Here you can manage all of your personal information and orders." => "Bienvenue sur votre page d'accueil. Vous pouvez y gérer vos informations personnelles ainsi que vos commandes."
"View my customer account" => "Voir mon compte client"
"Log in to your customer account" => "Identifiez-vous"
"Not you? [1]Log out[/1]" => "Ce n'est pas vous ? [1]Se déconnecter[/1]"
"Connected as [1]%firstname% %lastname%[/1]." => "Connecté en tant que [1]%firstname% %lastname%[/1]."
"Merchandise return" => "Retour de marchandise"
"If you wish to return one or more products, please mark the corresponding boxes and provide an explanation for the return. When complete, click the button below." => "Si vous désirez nous retourner un ou plusieurs produits, veuillez cocher chacun d'entre eux et spécifier un motif de retour, puis valider."
"Request a return" => "Renvoyer un produit"
"Returned" => "Retourné"
"Messages" => "Messages"
"Add a message" => "Ajouter un message :"
"If you would like to add a comment about your order, please write it in the field below." => "Si vous voulez nous laisser un message à propos de votre commande, merci de bien vouloir le renseigner dans le champ ci-contre"
"Update your address" => "Mettre à jour votre adresse"
"New address" => "Nouvelle adresse"
"Your addresses" => "Vos adresses"
"Your vouchers" => "Vos bons de réduction"
"Guest Order Tracking" => "Suivi de commande invité"
"To track your order, please enter the following information:" => "Afin de suivre votre commande, veuillez saisir les informations suivantes :"
"For example: QIIXJXNUI or QIIXJXNUI#1" => "Par exemple : QIIXJXNUI ou QIIXJXNUI#1"
"Guest Tracking" => "Suivi de commande"
"Personalized and secure access" => "Accès au site sécurisé et personnalisé"
"Fast and easy checkout" => "Passage de commande rapide et facile"
"Easier merchandise return" => "Retours produits plus faciles"
"Order history" => "Historique de vos commandes"
"Details" => "Détails"
"Your personal information" => "Vos informations personnelles"
"Vouchers" => "Bons de réduction"
"Credit slips" => "Avoirs"
"Addresses" => "Adresses"
"Add first address" => "Ajouter une première adresse"
"Information" => "Informations"
"Order history and details" => "Historique et détails de mes commandes"
"Merchandise returns" => "Retours produit"
"Order details" => "Détails de la commande"
"Order Reference %reference% - placed on %date%" => "Commande n°%reference% du %date%"
"Download your invoice as a PDF file." => "Téléchargez votre facture au format PDF"
"You have given permission to receive your order in recycled packaging." => "Vous avez accepté de recevoir votre commande dans un emballage recyclé."
"You have requested gift wrapping for this order." => "Vous avez demandé un papier cadeau pour cette commande."
"Message" => "Message"
"Follow your order's status step-by-step" => "Suivre votre commande pas à pas"
"Click the following link to track the delivery of your order" => "Cliquez sur le lien suivant pour suivre la livraison de votre commande"
"Order" => "Commande"
"Date issued" => "Date d'émission"
"Here is a list of pending merchandise returns" => "Voici la liste des retours produits en cours"
"Return" => "Retour"
"Package status" => "État du retour"
"Returns form" => "Bon de retour"
"Return details" => "Détails du retour"
"%number% on %date%" => "%number% le %date%"
"We have logged your return request." => "Nous avons enregistré votre demande de retour."
"Your package must be returned to us within %number% days of receiving your order." => "Votre colis doit nous être retourné dans les %number% jours suite à la réception de votre commande."
"The current status of your merchandise return is: [1] %status% [/1]" => "L'état actuel de votre retour produit est : [1] %status% [/1]"
"List of items to be returned:" => "Liste des articles à retourner :"
"Reminder" => "Rappel"
"All merchandise must be returned in its original packaging and in its original state." => "Tous les produits doivent être retournés dans leur emballage et leur état d'origine."
"Please print out the [1]returns form[/1] and include it with your package." => "Veuillez imprimer le [1]bon de retour[/1] et l'inclure dans votre colis."
"Please check the [1]returns form[/1] for the correct address." => "Veuillez vérifier que le [1]bon de retour[/1] contient la bonne adresse."
"When we receive your package, we will notify you by email. We will then begin processing order reimbursement." => "Dès réception de votre colis, nous procéderons au remboursement du montant de votre commande et vous en informerons par e-mail."
"Please let us know if you have any questions." => "Veuillez nous contacter pour toute question."
"If the conditions of return listed above are not respected, we reserve the right to refuse your package and/or reimbursement." => "Si les conditions de retour listées ci-dessus ne sont pas respectées, nous nous réservons le droit de refuser votre colis ou votre remboursement."
"Credit slips you have received after canceled orders." => "Liste des avoirs reçus suite à des annulations de commandes."
"Credit slip" => "Avoir"
"View credit slip" => "Afficher l'avoir"
"Please enter the email address you used to register. You will receive a temporary link to reset your password." => "Veuillez renseigner l'adresse e-mail que vous avez utilisée à la création de votre compte. Vous recevrez un lien temporaire pour réinitialiser votre mot de passe."
"Forgot your password?" => "Mot de passe oublié ?"
"Reset your password" => "Réinitialiser votre mot de passe"
"Email address: %email%" => "Adresse e-mail : %email%"
"Log in instead!" => "Connectez-vous !"
]
"AdminOrderscustomersFeature" => array:355 [
"VAT number" => "Numéro de ICE"
"Customer email" => "E-mail du client"
"Customer information" => "Informations client"
"Account registration date:" => "Compte créé le :"
"Valid orders placed:" => "Commandes validées :"
"Total spent since registration:" => "Total dépensé depuis inscription :"
"Guest not registered" => "Visiteur non enregistré"
"Order information" => "Informations commande"
"Order #%d" => "Commande n°%d"
"Made on:" => "Réalisée le :"
"No order was created from this cart." => "Aucune commande créée à partir de ce panier."
"Create an order from this cart." => "Créer une commande avec ce panier."
"Cart summary" => "Contenu du panier"
"Text #" => "Texte #"
"Total cost of products:" => "Total produits :"
"Total value of vouchers:" => "Total bon de réductions :"
"Total cost of gift wrapping:" => "Total emballage cadeau :"
"Total shipping costs:" => "Total frais de port : "
"Open" => "Ouvert"
"Closed" => "Terminé"
"Pending 1" => "En attente 1"
"Pending 2" => "En attente 2"
"No new messages" => "Pas de nouveau message"
"New message" => "Nouveau message"
"Meaning of status" => "Signification de l'état"
"Statistics" => "Statistiques"
"New messages" => "Nouveaux messages"
"Sync" => "Synchroniser"
"Run sync:" => "Lancer la synchronisation :"
"Run sync" => "Lancer la synchronisation"
"Click to synchronize mail automatically" => "Cliquez pour synchroniser les mails automatiquement"
"Forward this discussion" => "Transférer cette discussion"
"Forward this discussion to an employee:" => "Transférer cette discussion à un employé :"
"Someone else" => "Quelqu'un d'autre"
"Comment:" => "Commentaire :"
"Forward" => "Transférer"
"Order #" => "Commande n°"
"See more" => "Plus de détails"
"Thread" => "Fil de discussion"
"Forward this discussion to another employee" => "Transférer cette discussion à un autre employé"
"To:" => "au"
"[1]%count%[/1] order(s) validated for a total amount of [2]%total%[/2]" => "[1]%count%[/1] commande(s) validée(s) pour un montant total de [2]%total%[/2]"
"No orders validated for the moment" => "Aucune commande validée pour le moment"
"Your answer to" => "Votre réponse à"
"Orders and messages timeline" => "Historique des commandes et des messages"
"View customer" => "Afficher le client"
"Customer ID:" => "ID client :"
"Sent on:" => "Envoyé le :"
"Browser:" => "Navigateur :"
"File attachment" => "Fichier joint"
"View file" => "Afficher le fichier"
"Product #" => "Produit n°"
"View this thread" => "Afficher les messages"
"Sent by:" => "Envoyé par :"
"Thread ID:" => "ID du fil de discussion :"
"Message ID:" => "ID du message :"
"Message:" => "Message :"
"Reply to this message" => "Répondre à ce message"
"Please type your reply below:" => "Saisissez votre réponse ci-dessous :"
"Your reply will be sent to:" => "Votre réponse sera envoyée à :"
"Send my reply" => "Envoyer ma réponse"
"Field Name" => "Nom du champ"
"Referrers" => "Affiliés"
"Customized" => "Personnalisé"
"Picture #" => "Image n°"
"Text #%s" => "Texte n°%s"
"Quantity:" => "Quantité :"
"Amount:" => "Montant :"
"Apply on all invoices" => "Appliquer à toutes les factures"
"Document" => "Document"
"Number" => "Numéro"
"Delivery slip" => "Bon de livraison"
"Credit Slip" => "Avoir"
"not paid" => "non payés"
"overpaid" => "payés en trop"
"Enter payment" => "Saisir un paiement"
"Add note" => "Ajouter une note"
"Edit note" => "Modifier une note"
"Generate invoice" => "Générer la facture"
"Create a new invoice" => "Créer une nouvelle facture"
"New invoice information" => "Nouveau détail de facture"
"Shipping Costs" => "Frais de livraison"
"Qty" => "Quantité"
"Available quantity" => "Quantités disponibles"
"Reference number:" => "Numéro de référence :"
"Supplier reference:" => "Référence fournisseur :"
"%quantity_refunded% (%amount_refunded% refund)" => "%quantity_refunded% (%amount_refunded% remboursé)"
"Package content" => "Contenu du pack"
"Location" => "Emplacement"
"Refund history" => "Historique des remboursements"
"Return history" => "Historique des retours"
"Package item" => "Article du pack"
"Ref Supplier:" => "Réf. fournisseur :"
"Ref:" => "Réf. :"
"Edit shipping details" => "Modifier les informations de livraison"
"Back office order" => "Commande depuis le back-office"
"Vouchers" => "Bons de réduction"
"Add new customer" => "Ajouter un nouveau client"
"Search for a product" => "Rechercher un produit"
"View this order" => "Afficher cette commande"
"Recycled packaging" => "Emballage recyclé"
"View this cart" => "Afficher ce panier"
"Use this cart" => "Utiliser ce panier"
"Use" => "Utiliser"
"Duplicate this order" => "Dupliquer cette commande"
"Gift" => "Cadeau"
"Search for a customer" => "Rechercher un client"
"Total paid" => "Total payé"
"Cart" => "Panier"
"In stock" => "En stock"
"Add to cart" => "Ajouter au panier"
"Search for a voucher" => "Rechercher un bon d'achat"
"Add new voucher" => "Ajouter un bon d'achat"
"Add a new address" => "Ajouter une nouvelle adresse"
"Delivery option" => "Mode de livraison"
"Shipping price (Tax incl.)" => "Frais de port (TTC)"
"Gift message" => "Message de l'emballage cadeau"
"Total products" => "Total produits"
"Total vouchers (Tax excl.)" => "Total bons de réduction (HT)"
"Total shipping (Tax excl.)" => "Total frais de port (HT)"
"Total taxes" => "Total des taxes"
"Total (Tax excl.)" => "Total (HT)"
"Total (Tax incl.)" => "Total (TTC)"
"Order message" => "Message de la commande"
"Create the order" => "Créer une commande"
"Choose an order status" => "Choisir un état de commande"
"Update Order Status" => "Changer l'état de la commande"
"Return products" => "Retourner les produits"
"Standard refund" => "Remboursement standard"
"Cancel products" => "Annuler les produits"
"Add a product" => "Ajouter un produit"
"Partial refund" => "Remboursement partiel"
"SIRET" => "SIRET"
"APE" => "APE"
"View order" => "Afficher la commande"
"#" => "n°"
"Print order" => "Imprimer la commande"
"View invoice" => "Voir la facture"
"No invoice" => "Pas de facture"
"View delivery slip" => "Voir le bon de livraison"
"No delivery slip" => "Pas de bon de livraison"
"Documents" => "Documents"
"Resend email" => "Renvoyer l'e-mail"
"Update status" => "Mettre à jour l'état"
"Merchandise Returns" => "Retours produits"
"Gift wrapping" => "Paquet cadeau"
"Payment method" => "Moyen de paiement"
"Transaction ID" => "ID de la transaction"
"Card Number" => "Numéro de carte"
"Not defined" => "Non défini"
"Card Brand" => "Marque de la carte"
"Card Expiration" => "Date d'expiration de la carte"
"Card Holder" => "Propriétaire de la carte"
"Change currency" => "Changer la devise"
"Change" => "Modifier"
"This order has been placed by a guest." => "Cette commande a été passée par un compte invité."
"Account registered" => "Compte créé"
"Valid orders placed" => "Commandes validées"
"Total spent since registration" => "Total payé depuis la création du compte"
"View full details..." => "Plus de détails..."
"Private note" => "Commentaire privé"
"Shipping address" => "Adresse de livraison"
"Invoice address" => "Adresse de facturation"
"Private" => "Privé"
"Choose a standard message" => "Choisissez un message prédéfini"
"Configure predefined messages" => "Configurer les messages prédéfinis"
"Display to customer?" => "Montrer au client"
"Send message" => "Envoyer le message"
"Show all messages" => "Voir tous les messages"
"Returned" => "Retourné"
"Stock location" => "Emplacement du stock"
"Return" => "Retour"
"Refund" => "Rembourser"
"Add a new discount" => "Ajouter une réduction"
"Discount name" => "Nom de la réduction"
"Value" => "Valeur"
"Delete voucher" => "Supprimer la réduction"
"Products:" => "Produits :"
"Discounts" => "Réductions"
"Wrapping" => "Emballage"
"(Max %s %s)" => "(Max %s %s)"
"Re-stock products" => "Remettre les produits en stock"
"Generate a credit slip" => "Générer un avoir"
"Generate a voucher" => "Générer un bon de réduction"
"Repay shipping costs" => "Inclure frais de port"
"This order has been partially paid by voucher. Choose the amount you want to refund:" => "Cette commande a été réglée en partie par bon de réduction. Choisissez le montant que vous souhaitez rembourser :"
"Include amount of initial voucher: " => "Inclure le montant du bon de réduction initial : "
"Exclude amount of initial voucher: " => "Exclure le montant du bon de réduction initial : "
"Amount of your choice: " => "Montant de votre choix : "
"This order has been partially paid by voucher. Choose the amount you want to refund: " => "Cette commande a été réglée en partie par bon de réduction. Choisissez le montant que vous souhaitez rembourser : "
"Product(s) price: " => "Prix des produits : "
"Product(s) price, excluding amount of initial voucher: " => "Prix des produits, diminué du montant du bon de réduction initial : "
"Sources" => "Sources"
"From" => "Du"
"To" => "Au"
"Linked orders" => "Commandes liées"
"Order no. " => "Commande n° "
"Text #%d" => "Texte n°%d"
"Download credit slip" => "Télécharger l'avoir"
"Delay" => "Délai"
"Hi,\n\nUnfortunately, an item on your order is currently out of stock. This may cause a slight delay in delivery.\nPlease accept our apologies and rest assured that we are working hard to rectify this.\n\nBest regards," => """
Bonjour,\n
\n
Malheureusement, un article que vous avez commandé est actuellement en rupture de stock. Pour cette raison, il est possible que la livraison de votre commande soit légèrement retardée.\n
Nous vous prions de bien vouloir accepter nos excuses. Nous faisons tout notre possible pour remédier à cette situation.\n
\n
Cordialement,
"""
"Waiting for confirmation" => "En attente de confirmation"
"Waiting for package" => "En attente du colis"
"Package received" => "Colis reçu"
"Return denied" => "Retour refusé"
"Return completed" => "Retour terminé"
"Awaiting check payment" => "En attente du paiement par chèque"
"Payment accepted" => "Paiement accepté"
"Processing in progress" => "En cours de préparation"
"Shipped" => "Expédié"
"Delivered" => "Livré"
"Canceled" => "Annulé"
"Refunded" => "Remboursé"
"Payment error" => "Erreur de paiement"
"On backorder (paid)" => "En attente de réapprovisionnement (payé)"
"On backorder (not paid)" => "En attente de réapprovisionnement (non payé)"
"Awaiting bank wire payment" => "En attente de virement bancaire"
"Remote payment accepted" => "Paiement à distance accepté"
"Awaiting Cash On Delivery validation" => "En attente de paiement à la livraison"
"None" => "Aucun"
"Low" => "Basse"
"Medium" => "Moyenne"
"High" => "Haute"
"1 - Creation in progress" => "1 - En cours de création"
"2 - Order validated" => "2 - Commande validée"
"3 - Pending receipt" => "3 - En attente de réception"
"4 - Order received in part" => "4 - Commande reçue partiellement"
"5 - Order received completely" => "5 - Commande reçue intégralement"
"6 - Order canceled" => "6 - Commande annulée"
"Addresses" => "Adresses"
"The national ID card number of this person, or a unique tax identification number." => "Le numéro de carte nationale d'identité de cette personne, ou un numéro d'identification fiscale."
"Address alias" => "Alias de l'adresse"
"Non ordered" => "Non commandé"
"Abandoned cart" => "Panier abandonné"
"Export carts" => "Exporter les paniers"
"Abandoned Carts" => "Paniers abandonnés"
"From %date1% to %date2%" => "Du %date1% au %date2%"
"Average Order Value" => "Panier moyen"
"Net Profit per Visitor" => "Marge nette par visiteur"
"Cart #%ID%" => "Panier n°%ID%"
"Total Cart" => "Total du panier"
"Free Shipping" => "Livraison gratuite"
"Order messages" => "Messages prédéfinis"
"Add new order message" => "Ajouter un nouveau message de commande"
"New client" => "Nouveau client"
"Change Order Status" => "Changer l'état de la commande"
"Add new order" => "Ajouter une commande"
"Orders" => "Commandes"
"Create order" => "Créer une commande"
"Order %reference% from %firstname% %lastname%" => "Commande %reference% de %firstname% %lastname%"
"Credit slip for order #%d" => "Avoir concernant la commande n°%d"
"Credit card slip for order #%d" => "Avoir concernant la commande n°%d"
"Manual order -- Employee:" => "Commande manuelle - Employé :"
"Net Profit per Visit" => "Marge nette par visiteur"
"30 days" => "30 jours"
"Order #%id% (%ref%) - %firstname% %lastname%" => "Commande n°%id% (%ref%) - %firstname% %lastname%"
"Shop: %shop_name%" => "Boutique : %shop_name%"
"%amount% tax excl." => "%amount% HT"
"Risk" => "Risque"
"Outstanding Allowance" => "Encours autorisé"
"Current Outstanding" => "Encours actuel"
"Merchandise return (RMA) options" => "Options des retours produits"
"Enable returns" => "Activer les retours"
"Time limit of validity" => "Nombre de jours"
"Returns prefix" => "Préfixe des retours produits"
"Return Merchandise Authorization (RMA)" => "Retour produit"
"Customer explanation" => "Motif de retour"
"Returns form" => "Bon de retour"
"Order #%id% from %date%" => "Commande n°%id% du %date%"
"Order ID" => "ID commande"
"Date issued" => "Date d'émission"
"Slip" => "Avoir"
"Credit slip options" => "Configuration des avoirs"
"Credit slip prefix" => "Préfixe des avoirs"
"Print a PDF" => "Imprimer un PDF"
"Free order" => "Commande gratuite"
"Newsletter" => "Lettre d'informations"
"Unknown" => "Inconnu"
"%1$d years old (birth date: %2$s)" => "%1$d ans (date de naissance : %2$s)"
"Average Age" => "Âge moyen"
"Newsletter Registrations" => "Inscriptions à la newsletter"
"Orders per Customer" => "Commandes par client"
"Registration" => "Inscription"
"Last visit" => "Dernière visite"
"Identification number" => "Numéro d'identification fiscale"
"Add new address" => "Ajouter une nouvelle adresse"
"After the sequential number" => "Après le nombre séquentiel"
"Before the sequential number" => "Avant le nombre séquentiel"
"Required Fields" => "Champs requis"
"Phone number(s)" => "Numéro(s) de téléphone"
"%firstname% %lastname% has not registered any addresses yet" => "%firstname% %lastname% n'a pas encore enregistré d'adresse"
"Purchased products" => "Produits achetés"
"Qty available" => "Qté disponible"
"%firstname% %lastname% has no discount vouchers" => "%firstname% %lastname% n'a pas de bons de réduction"
"Last connections" => "Dernières connexions"
"Pages viewed" => "Pages vues"
"Total time" => "Temps total"
"Origin" => "Origine"
"IP Address" => "Adresse IP"
"Sent on" => "Envoyé le"
"%firstname% %lastname% has never contacted you" => "%firstname% %lastname% ne vous a jamais contacté"
"for a total amount of %s" => "pour un montant total de %s"
"Invalid orders:" => "Commandes non valides :"
"Total spent" => "Total payé"
"%firstname% %lastname% has not placed any orders yet" => "%firstname% %lastname% n'a pas encore passé de commande"
"Valid orders:" => "Commandes valides :"
"Partner offers" => "Offres partenaires"
"Age" => "Âge"
"Registration Date" => "Date d'inscription"
"Last Visit" => "Dernière visite"
"Best Customer Rank" => "Place parmi les meilleurs clients"
"Registrations" => "Inscriptions"
"Latest Update" => "Dernière mise à Jour"
"This customer is registered as a Guest." => "Ce client est enregistré en tant qu'invité."
"Transform to a customer account" => "Transformer en compte client"
"Add a private note" => "Ajoutez une note privée"
"Last emails" => "Derniers e-mails"
"Viewed products" => "Déjà vus"
"Birthday" => "Date de naissance"
"Group access" => "Accès des groupes"
"Default customer group" => "Groupe de clients par défaut"
"Website" => "Site web"
"Allowed outstanding amount" => "Encours autorisé"
"Maximum number of payment days" => "Délai de paiement maximum (en jours)"
"Risk rating" => "Niveau de risque"
"Administrate your customers" => "Gérer vos clients"
"Taking good care of your customers starts with making sure their profiles contain all the information needed to have their packages shipped without mishap." => "Prendre soin de vos clients, c'est d'abord s'assurer que leur profil contient toutes les informations nécessaires pour qu'ils soient livrés sans encombre."
"Creating a new Customer" => "Créer un nouveau client"
"Editing customer %name%" => "Modification du client %name%"
"Set required fields for this section" => "Définir les champs requis pour cette section"
"Manage your Customers" => "Gérez vos clients"
"Information about customer %name%" => "Informations sur le client %name%"
"Generate PDF" => "Générer un fichier PDF"
"Print PDF" => "Imprimer en PDF"
"Delivery slip options" => "Options des bons de livraison"
"Delivery prefix" => "Préfixe des bons"
"Delivery Number" => "Numéro de livraison"
"Enable product image" => "Afficher l'image du produit"
"By date" => "Par date"
"Generate PDF file by date" => "Générer un fichier PDF par date"
"By order status" => "Par état de commande"
"Order statuses" => "États de commande"
"Generate PDF file by status" => "Générer un fichier PDF par état"
"Invoice options" => "Options des factures"
"Enable invoices" => "Activer les factures"
"Enable tax breakdown" => "Afficher le détail des taxes"
"Invoice prefix" => "Préfixe de facture"
"Add current year to invoice number" => "Ajouter l'année courante au numéro de facture"
"Reset sequential invoice number at the beginning of the year" => "Réinitialiser le numéro de facture au début de chaque année"
"Position of the year date" => "Position de l'année"
"Invoice number" => "Numéro de facture"
"Legal free text" => "Texte libre"
"Footer text" => "Texte de pied de page"
"Invoice model" => "Modèle de facture"
"Use the disk as cache for PDF invoices" => "Utiliser le cache disque pour les factures PDF"
]
"fr-FR" => array:48 [
"Contactez-nous" => "Contactez-nous"
"Call us: [1]%phone%[/1]" => ""
"Contact us" => ""
"Call us:" => ""
"Email us:" => ""
"Store information" => ""
"Fax: [1]%fax%[/1]" => ""
"Email us: [1]%email%[/1]" => ""
"Currency:" => ""
"Currency dropdown" => ""
"Mon compte" => "Mon compte"
"Se connecter" => "Se connecter"
"Laissez nous vous inspirer pour vos prochaines lectures" => "Laissez nous vous inspirer pour vos prochaines lectures"
"En bonus" => "En bonus"
"on vous gâtera" => "on vous gâtera"
"d'offres et de coupons" => "d'offres et de coupons"
"Carousel buttons" => ""
"Previous" => ""
"Next" => ""
"Language:" => ""
"Language dropdown" => ""
"Ex: Titre, écrivain" => "Ex: Titre, écrivain"
"Panier" => "Panier"
"Blog" => "Blog"
"Catégories" => "Catégories"
"(no filter)" => ""
"New" => "New"
"Buy on whatsapp" => "Buy on whatsapp"
"Afficher par:" => "Afficher par:"
"Noter ce livre" => "Noter ce livre"
"%label%:" => ""
"logo" => ""
"Appelez-nous" => "Appelez-nous"
"Close" => ""
"List of sub categories in %name%:" => ""
"List of pages in %category_name%:" => ""
"Sitemap" => ""
"Our stores" => ""
"About and Contact" => ""
"Home" => ""
"Date" => ""
"Status" => ""
"Qitab.ma" => "Qitab.ma"
"Sorry, no result found." => "Sorry, no result found."
"Search again what you are looking for" => ""
"Retour à la page d'accueil" => "Retour à la page d'accueil"
"403 Forbidden" => ""
"You cannot access this store from your country. We apologize for the inconvenience." => ""
]
"ModulesStatscheckupAdmin" => array:17 [
"Catalog evaluation" => "Évaluation du catalogue"
"Adds a quick evaluation of your catalog quality to the Stats dashboard." => "Ajoute une évaluation rapide de la qualité de votre catalogue dans le tableau de bord des statistiques."
"Bad" => "mauvais"
"Average" => "Moyenne"
"Good" => "bon"
"No product was found." => "Aucun produit trouvé"
"Descriptions" => "Descriptions"
"chars (without HTML)" => "caractères (sans HTML)"
"orders / month" => "commandes / mois"
"Not enough" => "Insuffisant"
"Alright" => "Parfait"
"Less than" => "inférieur à"
"Greater than" => "supérieur à"
"Order by" => "Trier par"
"Desc." => "Desc."
"Global" => "Global"
"items" => "éléments"
]
"ModulesNewsletterAdmin" => array:23 [
"Newsletter" => "Lettre d'informations"
"Generates a .CSV file for mass mailings" => "Génère un fichier .CSV pour vos envois d'e-mails"
"All countries" => "Tous les pays"
"Customers' country" => "Pays du client"
"Filter customers' country." => "Filtre les clients par pays."
"Newsletter subscribers" => "Abonnés newsletter"
"Filter newsletter subscribers." => "Opérer un filtre sur les abonnés à la lettre d'information."
"All customers" => "Tous les clients"
"Subscribers" => "Abonnés"
"Non-subscribers" => "Non-abonnés"
"Opt-in subscribers" => "Abonnés aux partenaires"
"Filter opt-in subscribers." => "Filtre les abonnés aux offres partenaires."
"No customers found with these filters!" => "Aucun client trouvé avec ces paramètres"
"The .CSV file has been successfully exported: %d customers found." => "Le fichier .CSV a bien été exporté : %d clients trouvés."
"Download the file" => "Télécharger le fichier"
"WARNING: When opening this .csv file with Excel, choose UTF-8 encoding to avoid strange characters." => "ATTENTION : Lorsque vous ouvrez ce fichier .csv avec Excel, choisissez bien l'encodage UTF-8 pour éviter les caractères anormaux."
"Error: Write access limited" => "Erreur : droits d'écriture limités"
"Error: cannot write" => "Erreur : impossible d'écrire vers"
"All Subscribers" => "Tous les abonnés"
"Subscribers with account" => "Abonnés avec un compte"
"Subscribers without account" => "Abonnés sans compte"
"Export customers" => "Export des clients"
"Export .CSV file" => "Exporte un fichier CSV"
]
"ModulesStatsliveAdmin" => array:15 [
"Visitors online" => "Visiteurs en ligne"
"Adds a list of customers and visitors who are currently online to the Stats dashboard." => "Ajoute une liste de clients et visiteurs qui sont actuellement connecté, dans le tableau de bord des statistiques."
"You must activate the "Save page views for each customer" option in the "Data mining for statistics" (StatsData) module in order to see the pages that your visitors are currently viewing." => "Vous devez activer l'option "Enregistrer les pages vues pour chaque client" du module "Récupération des données statistiques" (StatsData) pour pouvoir voir les pages que vos visiteurs sont en train de parcourir."
"Current online customers" => "Clients actuellement en ligne"
"Total:" => "Total :"
"Current page" => "Page en cours"
"View customer profile" => "Afficher le profil de l'utilisateur"
"There are no active customers online right now." => "Il n'y a pas de client en ligne en ce moment."
"Current online visitors" => "Visiteurs actuellement en ligne"
"Guest ID" => "ID de l'invité"
"IP" => "IP"
"Last activity" => "Dernière activité"
"Notice" => "Avertissement"
"Maintenance IPs are excluded from the online visitors." => "Les connexions en provenance d'adresses IP de maintenance sont exclues des statistiques des visiteurs."
"Add or remove an IP address." => "Ajouter ou supprimer une adresse IP."
]
"ModulesStatsbestsuppliersAdmin" => array:3 [
"Total paid" => "Total payé"
"Best suppliers" => "Meilleurs fournisseurs"
"Adds a list of the best suppliers to the Stats dashboard." => "Ajoute une liste des meilleurs fournisseurs à votre tableau de bord des statistiques."
]
"ModulesSharebuttonsAdmin" => array:2 [
"Social media share buttons" => "Boutons de partage sur réseaux sociaux"
"Displays social media sharing buttons (Twitter, Facebook, Google+ and Pinterest) on every product page." => "Affiche des boutons de partage sur les réseaux sociaux (Twitter, Facebook, Google+ et Pinterest) sur chaque fiche produit."
]
"AdminNavigationFooter" => array:7 [
"Load time: " => "Temps de chargement : "
"Contact" => "Contact"
"User Club" => "User Club"
"Feature Requests" => "User Voice"
"Forum" => "Forum"
"Addons" => "Addons"
"Training" => "Formation"
]
"AdminGlobal" => array:273 [
"None" => "Aucun"
"Logo" => "Logo"
"Actions" => "Actions"
"Hour" => "Heure"
"Code" => "Code"
"Priority" => "Priorité"
"Categories" => "Catégories"
"Brands" => "Marques"
"Suppliers" => "Fournisseurs"
"Selected" => "Sélectionnés"
"Unselected" => "Non sélectionnés"
"Stock" => "Stock"
"Unit price" => "Prix unitaire"
"Discounts" => "Réductions"
"Zone" => "Zone"
"result(s)" => "résultat(s)"
"Update" => "Mettre à jour"
"Subject:" => "Sujet :"
"Day" => "Jour"
"Month" => "Mois"
"Year" => "Année"
"From" => "Du"
"To" => "Au"
"Help Center" => "Centre d'assistance"
"Discount" => "Remise"
"Password" => "Mot de passe"
"Email address" => "Adresse e-mail"
"Forgot your password?" => "Mot de passe oublié ?"
"Configuration" => "Paramètres"
"Back" => "Précédent"
"Next" => "Suivant"
"Modules" => "Modules"
"Selection" => "Sélection"
"Percent" => "Pourcentage"
"Note" => "Commentaire"
"Combinations" => "Déclinaisons"
"tax excl." => "HT"
"tax incl." => "TTC"
"Amount" => "Montant"
"Weight" => "Poids"
"Name" => "Nom"
"Reference" => "Référence"
"Customer" => "Client"
"Delivery" => "Livraison"
"Invoice" => "Facture"
"Currency" => "Devise"
"Summary" => "Récapitulatif"
"Price" => "Prix"
"Details" => "Détails"
"Combination" => "Déclinaison"
"Or" => "Ou"
"Total" => "Total"
"Payment" => "Paiement"
"Date" => "Date"
"Language" => "Langue"
"Products" => "Produits"
"Addresses" => "Adresses"
"Quantity" => "Quantité"
"Carts" => "Paniers"
"Status" => "État"
"Orders" => "Commandes"
"Value" => "Valeur"
"Product" => "Produit"
"Description" => "Description"
"Message" => "Message"
"Messages" => "Messages"
"Warning" => "Attention"
"Email" => "E-mail"
"Order" => "Commande"
"Taxes" => "Taxes"
"Tax included" => "TTC"
"Tax excluded" => "HT"
"From:" => "Du"
"To:" => "au"
"Settings" => "Paramètres"
"Help" => "Aide"
"All" => "Tous"
"Type" => "Type"
"Action" => "Outils"
"Supplier" => "Fournisseurs"
"Brand" => "Marque"
"Features" => "Caractéristiques"
"Attribute" => "Attribut"
"Attributes" => "Attributs"
"or" => "OU"
"and" => "et"
"Feature" => "Caractéristique"
"Category" => "Catégorie"
"Shop group" => "Groupe de boutiques"
"Module" => "Module"
"Bug Tracker" => "Bug Tracker"
"ID" => "ID"
"No" => "Non"
"Yes" => "Oui"
"Enabled" => "Activé"
"Disabled" => "Désactivé"
"Bulk actions" => "Actions groupées"
"Shop" => "Boutique"
"Options" => "Options"
"Miscellaneous" => "Divers"
"First Name" => "Prénom"
"Last Name" => "Nom"
"Size" => "Taille"
"Drop-down list" => "Liste déroulante"
"Radio buttons" => "Boutons radio"
"Values" => "Valeurs"
"Performance" => "Performances"
"MultiStore" => "Multiboutique"
"Previous" => "Précédent"
"No tax" => "Aucune taxe"
"Tax" => "Taxes"
"No Tax" => "Aucune taxe"
"Invalid characters:" => "Caractères interdits:"
"30 day" => "30 jours"
"Gender" => "Sexe"
"Date of birth" => "Date de naissance"
"Stores" => "Magasins"
"Today" => "Aujourd'hui"
"Average Order Value" => "Panier moyen"
"Calendar" => "Calendrier"
"?" => "?"
"Birth date" => "Date de naissance"
"Search results" => "Résultats de la recherche"
"Countries" => "Pays"
"Images" => "Images"
"Name:" => "Nom :"
"PDF" => "PDF"
"Percentage" => "Pourcentage"
"Week" => "Semaine"
"Unavailable" => "Indisponible"
"Abandoned Carts" => "Paniers abandonnés"
"Configure" => "Configurer"
"Conversion Rate" => "Taux de transformation"
"Visits" => "Visites"
"Sales" => "Ventes"
"Settings updated." => "Réglages mis à jour."
"Copy to clipboard" => "Copier dans le presse-papier"
"Developed by PrestaShop" => "Développé par PrestaShop"
"By name" => "par nom"
"By position" => "par position"
"Lastname" => "Nom"
"Firstname" => "Prénom"
"URL" => "URL"
"Meta title" => "Balise titre"
"Version" => "Version"
"Maximum image size: %s." => "Taille maximale de l'image : %s."
"Hook" => "Point d'accroche"
"Delete" => "Supprimer"
"Link" => "Lien"
"Displaying %1$s of %2$s" => "Affichage de %1$s de %2$s"
"CSV Export" => "Export CSV"
"Quantity sold" => "Quantité vendue"
"Products bought:" => "Produits commandés :"
"Settings updated" => "Mise à jour réussie"
"images" => "Images"
"customers" => "Clients"
"Filter" => "Filtrer"
"Available quantity for sale" => "Quantité disponible à la vente"
"Item" => "Article"
"Average price" => "Prix moyen"
"Guide" => "Guide"
"Addons Marketplace" => "Addons Marketplace"
"Allowed image formats are: .gif, .jpg, .png" => "Les formats d'image autorisés sont : .gif, .jpg, .png"
"Left" => "Vertical"
…109
]
"ModulesStatsdataAdmin" => array:8 [ …8]
"ModulesDateofdeliveryShop" => array:5 [ …5]
"ShopNotificationsSuccess" => array:9 [ …9]
"ModulesEmailsubscriptionShop" => array:14 [ …14]
"ModulesStatssearchAdmin" => array:9 [ …9]
"ModulesSearchbarAdmin" => array:2 [ …2]
"ShopNotificationsInfo" => array:1 [ …1]
"ModulesStatsregistrationsAdmin" => array:15 [ …15]
"ShopNotificationsWarning" => array:8 [ …8]
"ModulesViewedproductAdmin" => array:6 [ …6]
"ModulesGsitemapAdmin" => array:43 [ …43]
"ModulesCrosssellingAdmin" => array:8 [ …8]
"AdminLoginNotification" => array:24 [ …24]
"ModulesShoppingcartAdmin" => array:5 [ …5]
"ModulesPagesnotfoundAdmin" => array:18 [ …18]
"AdminCatalogNotification" => array:174 [ …174]
"ModulesContactinfoShop" => array:8 [ …8]
"ModulesCheckpaymentAdmin" => array:15 [ …15]
"ShopDemoCatalog" => array:67 [ …67]
"ModulesSpecialsAdmin" => array:4 [ …4]
"AdminNotificationsError" => array:212 [ …212]
"ModulesRssfeedAdmin" => array:16 [ …16]
"AdminInternationalHelp" => array:79 [ …79]
"ModulesCategorytreeAdmin" => array:10 [ …10]
"AdminDesignFeature" => array:108 [ …108]
"ModulesGAnalyticsAdmin" => array:23 [ …23]
"AdminShippingFeature" => array:64 [ …64]
"ModulesBlockreassuranceAdmin" => array:15 [ …15]
"ModulesCashondeliveryShop" => array:7 [ …7]
"ShopFormsErrors" => array:7 [ …7]
"Install" => array:229 [ …229]
"ModulesSharebuttonsShop" => array:4 [ …4]
"ModulesCustomtextAdmin" => array:4 [ …4]
"ModulesWirepaymentShop" => array:20 [ …20]
"AdminStatsHelp" => array:4 [ …4]
"ModulesDashproductsAdmin" => array:26 [ …26]
"AdminShippingHelp" => array:44 [ …44]
"ModulesFeaturedproductsAdmin" => array:12 [ …12]
"ModulesLivetranslationShop" => array:1 [ …1]
"ModulesCategoryproductsAdmin" => array:6 [ …6]
"AdminOrderscustomersNotification" => array:170 [ …170]
"ShopFormsHelp" => array:12 [ …12]
"ModulesProductinfoAdmin" => array:15 [ …15]
"ModulesStatssalesAdmin" => array:18 [ …18]
"AdminNavigationSearch" => array:25 [ …25]
"AdminNotificationsSuccess" => array:30 [ …30]
"ModulesLegalcomplianceShop" => array:21 [ …21]
"ModulesMailalertsAdmin" => array:32 [ …32]
"ModulesLinklistAdmin" => array:24 [ …24]
"ModulesContactformAdmin" => array:8 [ …8]
"ModulesCategoryproductsShop" => array:2 [ …2]
"ModulesTrackingfrontShop" => array:34 [ …34]
"AdminDashboardNotification" => array:4 [ …4]
"messages" => array:522 [ …522]
"ModulesStatspersonalinfosAdmin" => array:28 [ …28]
"AdminNavigationNotification" => array:23 [ …23]
"EmailsSubject" => array:24 [ …24]
"ModulesLanguageselectorAdmin" => array:2 [ …2]
"AdminDashboardHelp" => array:10 [ …10]
"ModulesBrandlistAdmin" => array:9 [ …9]
"GlobalActions" => array:2 [ …2]
"ModulesSekeywordsAdmin" => array:18 [ …18]
"ModulesSearchbarShop" => array:1 [ …1]
"ModulesNewproductsAdmin" => array:7 [ …7]
"ModulesWelcomeAdmin" => array:55 [ …55]
"AdminInternationalFeature" => array:146 [ …146]
"ModulesRssfeedShop" => array:1 [ …1]
"ModulesCheckpaymentShop" => array:19 [ …19]
"ModulesAdvertisingAdmin" => array:11 [ …11]
"AdminDesignHelp" => array:60 [ …60]
"AdminShopparametersHelp" => array:143 [ …143]
"AdminShippingNotification" => array:18 [ …18]
"AdminInternationalNotification" => array:133 [ …133]
"ModulesContactformShop" => array:16 [ …16]
"AdminModulesHelp" => array:15 [ …15]
"ModulesContactinfoAdmin" => array:2 [ …2]
"ModulesTrackingfrontAdmin" => array:2 [ …2]
"ModulesCustomersigninAdmin" => array:3 [ …3]
"ModulesCarriercomparisonAdmin" => array:4 [ …4]
"ModulesFeaturedproductsShop" => array:2 [ …2]
"ModulesSupplierlistAdmin" => array:9 [ …9]
"ShopNotificationsError" => array:96 [ …96]
"ModulesStatsbestmanufacturersAdmin" => array:3 [ …3]
"AdminShopparametersFeature" => array:313 [ …313]
"ModulesStatsbestcustomersAdmin" => array:12 [ …12]
"ModulesSocialfollowAdmin" => array:18 [ …18]
"ModulesCashondeliveryAdmin" => array:2 [ …2]
"ModulesMainmenuAdmin" => array:34 [ …34]
"AdminShopparametersNotification" => array:44 [ …44]
"AdminNavigationMenu" => array:119 [ …119]
"ModulesAutoupgradeAdmin" => array:193 [ …193]
"ModulesStatsproductAdmin" => array:20 [ …20]
"ModulesBannerAdmin" => array:8 [ …8]
"AdminModulesNotification" => array:150 [ …150]
"ModulesFacetedsearchAdmin" => array:92 [ …92]
"AdminNotificationsWarning" => array:16 [ …16]
"ModulesStatsvisitsAdmin" => array:13 [ …13]
"ModulesCarriercomparisonShop" => array:10 [ …10]
"ModulesBlockreassuranceShop" => array:3 [ …3]
"ModulesEmailsubscriptionAdmin" => array:41 [ …41]
"ModulesDashgoalsAdmin" => array:23 [ …23]
"ModulesStatsbestcategoriesAdmin" => array:8 [ …8]
"ModulesProductcommentsAdmin" => array:48 [ …48]
"ModulesStatsbestvouchersAdmin" => array:4 [ …4]
"AdminStatsNotification" => array:3 [ …3]
"AdminDesignNotification" => array:39 [ …39]
"ModulesCrosssellingShop" => array:1 [ …1]
"ModulesLegalcomplianceAdmin" => array:63 [ …63]
"ModulesStatsoriginAdmin" => array:14 [ …14]
"AdminAdvparametersFeature" => array:357 [ …357]
"ModulesSupplierlistShop" => array:2 [ …2]
"AdminCatalogHelp" => array:146 [ …146]
"ModulesBrandlistShop" => array:2 [ …2]
"ModulesSpecialsShop" => array:2 [ …2]
"ModulesDataprivacyShop" => array:1 [ …1]
"AdminPaymentNotification" => array:11 [ …11]
"ShopNavigation" => array:58 [ …58]
"ModulesStatsstockAdmin" => array:9 [ …9]
"ModulesStatsequipmentAdmin" => array:10 [ …10]
"ModulesBuybuttonliteAdmin" => array:9 [ …9]
"ModulesStatscarrierAdmin" => array:5 [ …5]
"ModulesWirepaymentAdmin" => array:21 [ …21]
"ModulesFaviconnotificationboAdmin" => array:7 [ …7]
"ModulesLivetranslationAdmin" => array:14 [ …14]
"ModulesImagesliderAdmin" => array:38 [ …38]
"ModulesFacetedsearchShop" => array:12 [ …12]
"ModulesViewedproductShop" => array:1 [ …1]
"AdminCatalogFeature" => array:451 [ …451]
"AdminAdvparametersHelp" => array:102 [ …102]
"AdminDashboardFeature" => array:23 [ …23]
"ModulesStatsforecastAdmin" => array:38 [ …38]
"EmailsBody" => array:345 [ …345]
"ModulesDashtrendsAdmin" => array:15 [ …15]
"ModulesCustomeraccountlinksAdmin" => array:5 [ …5]
"AdminActions" => array:114 [ …114]
"ModulesWatermarkAdmin" => array:23 [ …23]
"ShopPdf" => array:95 [ …95]
"ModulesDateofdeliveryAdmin" => array:32 [ …32]
"ModulesDataprivacyAdmin" => array:6 [ …6]
"AdminAdvparametersNotification" => array:232 [ …232]
"ModulesPscleanerAdmin" => array:23 [ …23]
"ModulesBestsellersAdmin" => array:4 [ …4]
"ModulesFeederAdmin" => array:2 [ …2]
"ModulesProductcommentsShop" => array:42 [ …42]
"AdminNavigationHeader" => array:54 [ …54]
"AdminStatsFeature" => array:11 [ …11]
"AdminLoginFeature" => array:9 [ …9]
"ModulesSocialfollowShop" => array:9 [ …9]
"AdminModulesFeature" => array:84 [ …84]
"ModulesBannerShop" => array:1 [ …1]
"ModulesGraphnvd3Admin" => array:1 [ …1]
"ModulesDashactivityAdmin" => array:29 [ …29]
"AdminPaymentFeature" => array:7 [ …7]
"ModulesReminderAdmin" => array:40 [ …40]
"AdminPaymentHelp" => array:7 [ …7]
"ModulesCurrencyselectorAdmin" => array:2 [ …2]
"ModulesLinklistShop" => array:2 [ …2]
"ModulesStatscatalogAdmin" => array:17 [ …17]
"ModulesGridhtmlAdmin" => array:2 [ …2]
"ModulesNewproductsShop" => array:2 [ …2]
"AdminOrderscustomersHelp" => array:47 [ …47]
"ModulesStatsnewsletterAdmin" => array:7 [ …7]
"AdminNotificationsInfo" => array:12 [ …12]
]
-metadata: []
-resources: []
-locale: "fr-FR"
-fallbackCatalogue: null
-parent: null
}
]
-locale: "fr-FR"
-fallbackLocales: []
-loaders: []
-resources: []
-formatter: MessageFormatter {#46
-selector: MessageSelector {#47}
}
-cacheDir: "/var/www/qitab/prod/current/var/cache/prod/translations"
-debug: false
-configCacheFactory: ConfigCacheFactory {#48
-debug: false
}
}
#settings: ProductPresentationSettings {#300
+catalog_mode: false
+catalog_mode_with_prices: 0
+restricted_country_mode: null
+include_taxes: false
+allow_add_variant_to_cart_from_listing: 1
+stock_management_enabled: "1"
+showPrices: true
+lastRemainingItems: "3"
}
#product: array:117 [
"id_shop_default" => "1"
"id_manufacturer" => "0"
"id_supplier" => "0"
"reference" => "978-9954-30-534-8"
"supplier_reference" => ""
"location" => ""
"width" => "0.000000"
"height" => "0.000000"
"depth" => "0.000000"
"weight" => "0.000000"
"quantity_discount" => "0"
"ean13" => ""
"isbn" => ""
"upc" => ""
"cache_is_pack" => "0"
"cache_has_attachments" => "0"
"is_virtual" => "0"
"state" => "1"
"additional_delivery_times" => "1"
"delivery_in_stock" => ""
"delivery_out_stock" => ""
"id_category_default" => "2"
"id_tax_rules_group" => "59"
"on_sale" => "0"
"online_only" => "0"
"ecotax" => 0.0
"minimal_quantity" => "1"
"low_stock_threshold" => null
"low_stock_alert" => "0"
"price" => "120 DH"
"wholesale_price" => "0.000000"
"unity" => ""
"unit_price_ratio" => "0.000000"
"additional_shipping_cost" => "0.00"
"customizable" => "0"
"text_fields" => "0"
"uploadable_files" => "0"
"redirect_type" => "301-category"
"id_type_redirected" => "0"
"available_for_order" => "1"
"available_date" => "0000-00-00"
"show_condition" => "0"
"condition" => "new"
"show_price" => "1"
"indexed" => "1"
"visibility" => "both"
"cache_default_attribute" => "0"
"advanced_stock_management" => "0"
"date_add" => "2022-01-17 13:17:41"
"date_upd" => "2024-03-27 11:45:08"
"pack_stock_type" => "3"
"meta_description" => ""
"meta_keywords" => ""
"meta_title" => ""
"link_rewrite" => "impot-altere-nmili"
"name" => "L’impôt altéré: lecture critique des dépenses fiscales au Maroc"
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<p>Les dépenses fiscales ne sont ni une fatalité ni une question technique qui va de soi. Il s’agit d’une question fondamentale de management public dans son interaction avec l’objectif de transparence financière et de l’idéal souhaité de justice.</p>\n
<p>L'ouvrage propose une lecture critique de la gestion des dépenses fiscales au Maroc. Il discute les problèmes liés au système fiscal de référence retenu, à l'évaluation et à l’impact de ces dépenses ainsi qu’à l'influence exercée par les représentants d'intérêts. </p>\n
<p>À partir d’une recherche principalement documentaire se basant sur des données factuelles, rapports, textes, enquêtes et entretiens de diverses sources, l’auteur met en évidence les limites du concept et les incertitudes entourant les démarches d’identification et d’évaluation des dépenses fiscales. Il formule, à titre conclusif, des recommandations tenant tant à la gestion qu’à la gouvernance des dépenses fiscales à même d’établir un système fiscal de référence pertinent d’une part, et d’améliorer les dispositifs d’identification et d’évaluation des dépenses fiscales et de leur impact d’autre part. </p>\n
<p><strong>À propos de l'auteur : </strong></p>\n
<p>Mohammed NMILI est enseignant-chercheur à l’Université Sidi Mohamed Ben Abdellah-Fès. Il est Directeur du Laboratoire « Etudes et Recherche en Management des Organisations et Territoires ». Il est auteur de : </p>\n
<p><strong>« Les impôts au Maroc, Techniques et procédures » 8ème édition, 2021 (<a href="https://qitab.ma/fr/les-imp%C3%B4ts-au-maroc-techniques-et-proc%C3%A9dures-fiscales">Disponible à le vente ici)</a> </strong></p>\n
<p><strong> « Pour un impôt juste : Essai sur les préalables au civisme fiscal ». Edition Oser, 2011.</strong></p>\n
<p>»ال<strong>وجيز في الضرائب بالمغرب : تقديم مبسط لأهم المقتضيات الفنية والمسطرية . «الطبعة الأولى 2016.</strong></p>\n
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<p><strong>À propos de l'auteur : </strong></p>\n
<p>Mohammed NMILI est enseignant-chercheur à l’Université Sidi Mohamed Ben Abdellah-Fès. Il est Directeur du Laboratoire « Etudes et Recherche en Management des Organisations et Territoires ». Il est auteur de : </p>\n
<p><strong>« Les impôts au Maroc, Techniques et procédures » 8ème édition, 2021 (<a href="https://qitab.ma/fr/les-imp%C3%B4ts-au-maroc-techniques-et-proc%C3%A9dures-fiscales">Disponible à le vente ici)</a> </strong></p>\n
<p><strong> « Pour un impôt juste : Essai sur les préalables au civisme fiscal ». Edition Oser, 2011.</strong></p>\n
<p>»ال<strong>وجيز في الضرائب بالمغرب : تقديم مبسط لأهم المقتضيات الفنية والمسطرية . «الطبعة الأولى 2016.</strong></p>\n
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<p>Les dépenses fiscales ne sont ni une fatalité ni une question technique qui va de soi. Il s’agit d’une question fondamentale de management public dans son interaction avec l’objectif de transparence financière et de l’idéal souhaité de justice.</p>\n
<p>L'ouvrage propose une lecture critique de la gestion des dépenses fiscales au Maroc. Il discute les problèmes liés au système fiscal de référence retenu, à l'évaluation et à l’impact de ces dépenses ainsi qu’à l'influence exercée par les représentants d'intérêts. </p>\n
<p>À partir d’une recherche principalement documentaire se basant sur des données factuelles, rapports, textes, enquêtes et entretiens de diverses sources, l’auteur met en évidence les limites du concept et les incertitudes entourant les démarches d’identification et d’évaluation des dépenses fiscales. Il formule, à titre conclusif, des recommandations tenant tant à la gestion qu’à la gouvernance des dépenses fiscales à même d’établir un système fiscal de référence pertinent d’une part, et d’améliorer les dispositifs d’identification et d’évaluation des dépenses fiscales et de leur impact d’autre part. </p>\n
<p><strong>À propos de l'auteur : </strong></p>\n
<p>Mohammed NMILI est enseignant-chercheur à l’Université Sidi Mohamed Ben Abdellah-Fès. Il est Directeur du Laboratoire « Etudes et Recherche en Management des Organisations et Territoires ». Il est auteur de : </p>\n
<p><strong>« Les impôts au Maroc, Techniques et procédures » 8ème édition, 2021 (<a href="https://qitab.ma/fr/les-imp%C3%B4ts-au-maroc-techniques-et-proc%C3%A9dures-fiscales">Disponible à le vente ici)</a> </strong></p>\n
<p><strong> « Pour un impôt juste : Essai sur les préalables au civisme fiscal ». Edition Oser, 2011.</strong></p>\n
<p>»ال<strong>وجيز في الضرائب بالمغرب : تقديم مبسط لأهم المقتضيات الفنية والمسطرية . «الطبعة الأولى 2016.</strong></p>\n
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