Fiscalité Locale et Aménagement du Territoire au Maroc...par Salah Benyoussef

Le nouveau système de répartition de la TVA basé uniquement sur les recettes des collectivités locales, fait délibérément fi de leurs dépenses pour sortir de la logique infernale de la subvention qui poussait les conseils à voter des budgets où les prévisions de dépenses étaient gonflées artificiellement et les prévisions de recettes sous-estimées systématiquement, dans le but de capter le maximum de subvention d’équilibre.

Le Ministère de l’Intérieur a dégagé des critères propres à la commune, qu’elle soit urbaine ou rurale, et des critères spécifiques à la province ou préfecture.

Les critères retenus pour la commune sont au nombre de 3 : le forfait, le potentiel fiscal et l’effort fiscal.

Les critères retenus pour la province ou préfecture, sont eux aussi au nombre de 3 : le forfait, la superficie et la population.

La circulaire ministérielle de 1996 décrit avec force détails, la mécanique qui commande la nouvelle formule de distribution de la TVA (voir en annexe).

La greffe n’a pu réussir que parce qu’elle s’était adossée sur le partage historique des ressources entre les communes (50% dont 30% pour les municipalités et 20% pour les communes rurales) et les provinces (20%).

En effet, le nouveau système de répartition n’a pas voulu rompre brutalement avec l’ancienne logique de subvention, pour ne pas bouleverser l’échafaudage financier patiemment mis en place depuis très longtemps.

La démarche suivie a donc tenu compte du poids du passé, pour amorcer un changement en douceur et sans rupture brusque avec les habitudes prises par les collectivités locales en matière de transfert de ressources.

Le recours intensif aux emprunts FEC comme les recrutements massifs à l’occasion de l’opération nationale de recrutement des jeunes diplômés initiée au début de la décennie 90, ont créé des situations acquises qu’il était difficile de dépasser sans l’aménagement d’une période d’adaptation au nouveau système de rationalisation de la gestion.

En vue de renforcer l’autonomie financière des collectivités locales et de privilégier le principe de la globalisation des allocations TVA « libres d’emploi », la structure des emplois de la part des collectivités locales dans le produit de TVA subit périodiquement des corrections dans le sens du glissement des ressources au profit des dotations globales, libres d’emploi par les assemblées, dont la répartition est soumise à critères.

Cette amélioration bénéficiera principalement aux communes rurales, comme il ressort du tableau évolutif suivant...

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Fiscalité Locale et Aménagement du Territoire au Maroc

Creating S.M.A.R.T. Goals...by Gene Donohue

Specific
Measurable
Attainable
Realistic
Timely

Specific - A specific goal has a much greater chance of being accomplished than a general goal.

To set a specific goal you must answer the six "W" questions:

*Who: Who is involved?
*What: What do I want to accomplish?
*Where: Identify a location.
*When: Establish a time frame.
*Which: Identify requirements and constraints.
*Why: Specific reasons, purpose or benefits of accomplishing the goal.

EXAMPLE: A general goal would be, "Get in shape."

But a specific goal would say, "Join a health club and workout 3 days a week."

Measurable - Establish concrete criteria for measuring progress toward the attainment of each goal you set.

When you measure your progress, you stay on track, reach your target dates, and experience the exhilaration of achievement that spurs you on to continued effort required to reach your goal.

To determine if your goal is measurable, ask questions such as...

How much?
How many?
How will I know when it is accomplished?

Attainable - When you identify goals that are most important to you, you begin to figure out ways you can make them come true.

You develop the attitudes, abilities, skills, and financial capacity to reach them.

You begin seeing previously overlooked opportunities to bring yourself closer to the achievement of your goals.

You can attain most any goal you set when you plan your steps wisely and establish a time frame that allows you to carry out those steps.

Goals that may have seemed far away and out of reach eventually move closer and become attainable, not because your goals shrink, but because you grow and expand to match them.

When you list your goals you build your self-image.

You see yourself as worthy of these goals, and develop the traits and personality that allow you to possess them.

Realistic - To be realistic, a goal must represent an objective toward which you are both willing and able to work.

A goal can be both high and realistic; you are the only one who can decide just how high your goal should be.

But be sure that every goal represents substantial progress.

A high goal is frequently easier to reach than a low one because a low goal exerts low motivational force.

Some of the hardest jobs you ever accomplished actually seem easy simply because they were a labor of love.

Your goal is probably realistic if you truly believe that it can be accomplished.

Additional ways to know if your goal is realistic is to determine if you have accomplished anything similar in the past or ask yourself what conditions would have to exist to accomplish this goal.

Timely - A goal should be grounded within a time frame.

With no time frame tied to it there's no sense of urgency.

If you want to lose 10 lbs, when do you want to lose it by?

"Someday" won't work.

But if you anchor it within a timeframe, "by May 1st", then you've set your unconscious mind into motion to begin working on the goal.

T can also stand for Tangible - A goal is tangible when you can experience it with one of the senses, that is, taste, touch, smell, sight or hearing.

When your goal is tangible you have a better chance of making it specific and measurable and thus attainable.

A Letter From Deepak...Chopra

Commitment is the ultimate assertion of human freedom. 

It releases all the energy you possess and enables you to take quantum leaps in creativity. 

When you set a one-pointed intention and absolutely refuse to allow obstacles to dissipate the focused quality of your attention, you engage the infinite organizing power of the universe.

There is no limit to your ability to co-create with the universe, but to find that out, you must engage life with commitment. 

You must be willing to put yourself on the line because when you commit yourself to anything, you express every aspect of who you are. 

If you give everything you have to your chosen pursuit, your strengths and talents, as well as your weaknesses and shadows, will all be exposed.

Commitment brings up everything.

This unavoidable fact is the reason why many people fear or avoid commitment; they so dislike what they perceive as their negative characteristics that they hold back, acting in the belief that life will be safer. 

They may attain the illusion of security, but at the same time they severely limit their experience of what life can bring. 

Here are a few of the most common decisions that keep us from totally engaging in life:

1. I don’t want to look bad. 

This decision is about self-image, which is only a superficial impression of who you are. 

Be willing to forget how you look. 

Olympic runners usually cross the finish line drenched in sweat, their faces contorted with the effort. In their passion to win, they don’t care how they look. 

If you are focused on your own passionate commitment and your inner feelings of satisfaction, you won’t worry about your appearance either.

2. I don’t want to fail. 

Those who are afraid to fall down usually were ridiculed or humiliated in the past. 

They have a conditioned belief that failing means they are worthless. 

Their fear is so great that they walk away from new challenges rather than risking failure.

If this is you, it’s important to be a good parent to your scared self, offering yourself lavish praise and encouragement. 

Set minor goals for yourself, such as jogging around the block or making an omelet. 

As you do this activity, feel what it’s like to succeed. If things go a bit wrong, tell yourself that it’s all right. 

Slowly develop your connection to the voice of  encouragement.

3. I don’t want anyone to see me fail. 

This decision stems from shame, which is the internalized fear of other people’s opinions. 

Their disapproval becomes your shame. 

You can counter this conditioned thought pattern by realizing that what others think about you reflects their beliefs about what is good and bad – not yours. 

Also refrain from shaming others. 

Your ego self may think that it can protect its vulnerability by gossiping or tearing down others, but in reality this only perpetuates a culture of shame.

4. I don’t want any pain. 

This decision has to do with a fear of psychological rather than physical pain. 

Those who have suffered in the past without being able to find healing may have a great aversion to any new possibilities of pain. 

They avoid commitment in an attempt to remain invulnerable. 

It may help to remember that in the cosmic design, pain is neutral. 

In the physical world, pain motivates us negatively, while pleasure motivates us positively. 

True freedom is letting go of our attachment to both. 

The best way to begin this process is developing a state of witness consciousness through meditation and other practices of mindful awareness.

5. I don’t want to use up all my energy. 

In reality, the thing that drains energy most is the act of holding back. 

The more you try to conserve your energy, the more it dwindles. 

For example, people who are afraid to love may end up constricting love’s expression. 

They close their hearts and stop the flow of compassion from replenishing their lives. 

To expand your channels of energy, give to someone in need, whether in the form of money, time, or attention. 

In addition, follow your passion. 

If you’ve ever committed yourself passionately to anything, you’ve no doubt noticed that the more energy you devote to it, the more you have.

Spirit responds to your vision of it, and the higher your vision, the more you will evolve.

As you surrender to commitment, the entire field of potentiality will open to you and fulfillment will become your daily reality.

Deepak Chopra