Blockchain Papers

Essossinam Pali, Coffi Cyprien Aholou, François Paul Yatta

After several hesitant attempts, Togo has made renewed progress in implementing sustainable decentralization. Municipal and regional elections held in 2019 and 2024 marked a significant institutional step forward. However, this implementation phase remains marked by both achievements and structural challenges. This article explores how local elected officials perceive the decentralization policy and its financing in their municipalities. It formulates the general hypothesis that decentralization fosters the implementation of local public policies when supported by appropriate institutional mechanisms. Based on a quantitative survey conducted in early 2024 among 487 local actors including 477 municipal councilors and 10 prefects the results highlight a range of perceptions. While some elected officials acknowledge improvements in service delivery and institutional support (through tools such as FACT and ANFCT), others stress the persistence of constraints related to financial autonomy, administrative capacities, and citizen participation. The findings suggest that decentralization in Togo is progressing, albeit unevenly, and requires further efforts to consolidate its institutional and operational foundations.

Essossinam Pali, Coffi Cyprien Aholou, François Paul Yatta

Since 2019, Togo has been strengthening financial decentralization through municipalization and the election of municipal councilors. Municipal financial autonomy is a key driver of local governance, allowing municipalities to mobilize their own resources, manage tax and non-tax revenues, and implement development projects. However, despite a legal framework governing local taxation, Togolese municipalities continue to face chronic financial constraints that limit their ability to finance public services and infrastructure. This study examines the mechanisms of financial decentralization in Togo and their contribution to municipal budgets. Using a quantitative approach that combines documentary analysis and interviews with 188 experts and practitioners in local finance, the study identifies the following four primary financing mechanisms: local, national, community-based and international. Among these, own revenues, including tax revenues, non-tax revenues, and revenues from the provision of services, together with government transfers through the Local Authorities Support Fund (FACT) are the main sources of local government finance. However, the results show that several legally defined fiscal instruments remain underutilized or outdated in many municipalities, significantly limiting their effectiveness in mobilizing resources. These results highlight the need to optimize fiscal decentralization strategies in order to strengthen the financial autonomy of municipalities and support sustainable territorial development.

Essossinam Pali, Coffi Cyprien Aholou, François Paul Yatta

Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.

Pierre FINI

I. Le NFT en droit : propos introductifsDfinitions du NFT.Il existe de nombreuses dfinitions doctrinales du NFT, lesquelles sont toutes plus ou moins interchangeables.Les NFT (Non Fungible Tokens, ou Jetons Non Fongibles en franais) sont des jetons numriques uniques et indivisibles certifis par une blockchain 1 .Certains auteurs proposent cependant des dfinitions fondes sur une approche technologique.Pour Monsieur Legeais, le NFT est un jeton enregistr dans la blockchain, comportant une suite de caractres alphanumriques rpondant aux rgles de la cryptographie.Ce jeton contient les mtadonnes permettant d'identifier son metteur et l'objet sous-jacent.Selon les rgles dfinies par celui qui a cr le NFT, le fichier vers lequel il renvoie devient donc grce lui unique.Le fichier reste duplicable l'infini, mais le NFT permet dsormais de crer un original cr et authentifi 2 .Rcemment, l' Administration fiscale a propos, certes pour rpondre une question pose en matire de TVA, une dfinition des NFT : Les jetons non fongibles (JNF), communment dnomms NFT en lien avec l'appellation anglaise non fungible tokens , sont des fichiers informatiques uniques, crs et stocks sur un registre numrique de suivi de transactions dnomm chaine de blocs ( blockchain ) 3 .Les NFT seraient ainsi d'aprs leurs caractristiques technologiques des jetons crs par smart contract et dont le propre serait d'tre uniques, donc non fongibles.La catgorie gnrale des jetons serait ainsi compose des jetons fongibles et des jetons non-fongibles.La question est cependant de savoir si les notions technologiques et juridiques de jetons se recoupent o si le droit s'autorise, dans la poursuite de ses objectifs propres, dvier de la technologie.Fongibilit, choses de genre, corps certains, choses fongibles.La fongibilit est une notion du droit des obligations qui s'appuie sur un couple de contraires en droit des biens : les corps certains et des choses de genre.Les choses de genre sont celles qui ne se dfinissent pas par leur individualit, mais par leur espce et leur quantit.Au sein d'un ensemble de choses de genre, chaque chose en vaut une autre.Cette identit se traduit, en droit des obligations, par l'indiffrence du crancier de choses de genre recevoir celles-ci plutt que celles-l.Dans l'excution de l'obligation, les choses de genre sont dites fongibles.Il ne faut cependant pas se mprendre sur la notion de fongibilit : elle ne dpend pas de l'absence d'individualit des choses, mais de l'indiffrence des parties un rapport d'obligation cette individualit. chaque fois que les parties voient les choses comme des quantits et non comme des individualits, il est possible de parler de 1 B. GLEIZE, L'irrsistible ascension des jetons non fongibles in Actualit du droit des technologies nouvelles (

Bertrand Rocheron

La prévention spécialisée est une mission éducative destinée à permettre aux jeunes en voie de marginalisation de rompre avec l'isolement et retisser des liens avec le reste de la société. Née d'une pratique militante dans l'immédiat après-guerre, elle s'est depuis progressivement institutionnalisée pour relever aujourd'hui de la politique de l'aide sociale à l'enfance.Les éducateurs de rue interviennent sur un territoire délimité et sont directement en prise avec les politiques publiques.Cette thèse interroge les rapports entre un groupe professionnel avec ses modalités d'action et les valeurs qu'il revendique, la mise en œuvre d'un processus de réaménagement de l'Etat - la décentralisation -, et celle de la politique de la ville.Les éléments communs à ces trois démarches (la dimension territoriale en particulier) font l'objet d'analyses de même que les risques de tensions liés à la pression que la prévention spécialisée peut ressentir sous le poids conjugué d'une plus grande proximité des élus et décideurs dans le cadre de la décentralisation, et de l'injonction à prendre part à des dispositifs initiés dans le cadre de la politique de la ville.De fait, la prévention s'est trouvée directement placée sous la tutelle des départements, plus proches que l'Etat. Progressivement, les Conseils généraux se sont emparés de cette compétence et ont assorti leurs financements d'injonctions pesant sur les associations. Cette évolution a pu être constatée en Essonne comme dans le Val-de-Marne en dépit de rythmes et de dynamiques différents.L'étude de l'activité de quatre associations implantées au sein de ces deux départements montre que ces évolutions ne s'effectuent pas sans résistances, sans zones de friction entre des professionnels fréquemment venus à la prévention spécialisée pour l'originalité de ses modalités d'intervention et des élus souhaitant davantage contrôler et orienter l'activité des associations.Les éducateurs sont de plus en plus amenés à travailler en lien avec les établissements scolaires, du fait d'exigences départementales. Ce rapprochement entre la prévention spécialisée et l'Education nationale s'ajoute au travail mené par ailleurs avec les dispositifs relevant de la politique de la ville. La conséquence de la mise en œuvre de ces dynamiques est l'évolution du public rencontré par les éducateurs.La moyenne d'âge des jeunes accompagnés est de plus en plus basse et les préoccupations prises en considération par les équipes relèvent de plus en plus du lien avec l'école. La participation des associations de prévention spécialisée aux mesures de responsabilisation constitue une évolution majeure pour ce secteur d'intervention.En privilégiant les jeunes de 11 à 16 ans, les associations restreignent l'accompagnement des jeunes adultes de 18 à 25 ans.Si ce délaissement partiel des jeunes adultes est variable d'une association à une autre, le phénomène est suffisamment global pour susciter des interrogations au sein des équipes éducatives elles-mêmes ; les profils qui constituaient le cœur de l'intervention en prévention spécialisée tendent à devenir de moins en moins prioritaires.L'idée de prévenir les ruptures de parcours en accompagnant les jeunes plus tôt se justifie, mais à effectifs constants, elle amène les équipes éducatives à privilégier certains publics et certaines interventions au détriment d'autres. Le travail de rue, dimension emblématique du travail en prévention spécialisée est ainsi perçu en régression au sein des associations.La décentralisation, la politique de la ville ont participé à la réduction des marges de manœuvre, de l'autonomie des associations de prévention spécialisée. Si le travail demandé prend sens, il participe d'une aseptisation d'une prévention spécialisée ne disposant pas des ressources pour répondre aux commandes qui lui sont adressées tout en maintenant le cœur de ses interventions traditionnelles auprès d'un public de jeunes adultes en voie de marginalisation.

Olivier Saint‐Jean

The French health-care system is almost totally under the supervision of the government, which defines the general orientation of health policy. For example, a health-care policy for cancer treatment will be developed in France within the next 5 years. The government organizes the initial formation of all categories of health professionals and so controls the number of professionals in each category. In France, 4500 medical students graduate each year. Demographic problems at the present time are caused by the quota for all medical professions. The government also ensures that the number and location of hospitals are adequate for the needs of the French population. It supervises public hospitals and the management of private clinics, with the objective of providing a consistent standard of care in all health-care structures. The government also proposes the health budget for parliament's approval. In 1996, in line with the concept of decentralization, which means ‘to think globally but act locally’, regional agencies for hospital care were created in each administrative region. They are responsible for the strategic and economic supervision of hospitals, and for the organization of regional health care. However, they have no authority with regard to ambulatory care, thus creating a gap between hospital and ambulatory care in France, which represents a great obstacle to the coordination of care for disabled and elderly people. The French health-care system is a mixed system, being both etatic and liberal. There is a collective health insurance program in place based on incomes; the premium payments are automatically deducted from salaries. The rate is determined each year by the government for an equilibrated budget. Patients have completely free access to all medical care, including hospitals and choice of practitioners. They can have as many consultations and hospitalizations as they want. Furthermore, public and private health structures coexist. Sixty-five percent of hospitals are public and 35% are private. Ambulatory care structures are mainly private (95%). Therefore, although the French system is complex, comprising etatic and private organizations, it functions well. Furthermore, freedom and heterogeneity are probably the main guarantees of quality of health care in France, even if the cost is high and constantly increasing. In France, the number of available hospital beds for acute care (short-stay units), rehabilitation, long-term care and psychiatry is high (Table 1). The rates per 1000 people are the highest in Europe. However, the number of beds for disabled geriatric patients is low: 400 000 beds in retirement homes and 68 000 beds in long-term care units. There is a very long queue to get into such establishments. For psychiatric institutions, there are a total of 6430 beds. The number of health professionals is quite high (Table 2), but they are growing older and demographic problems will arise in the next 10 years. To finance the health-care system, including ambulatory and hospital care, a budget is approved by parliament annually. Ten percent of the gross domestic product (GDP) is devoted to the health-care system (130bn euros), including public hospitals, private hospitals, ambulatory care organizations and pharmacies (Table 3). The budget is being constantly increased. Patients can get a refund of the total cost of health care. For example, refunds for hospitalization costs are between 80% and 100%. For ambulatory care, refunds are between 70% and 100% and for drugs, between 35% and 100%. Health care is free for the homeless and poor people (100% refund). There is a list of 30 severe diseases, including Alzheimer's disease (AD), for which patients are entitled to a 100% refund. Last year, the treatment of AD was listed as a national priority and the government established a care program for the disease. Two main initiatives were proposed. The first one is diagnosis, particularly early diagnosis, as only half of the patients are diagnosed in France. In regard to this, the program proposed the development of memory clinics and regional expert centers. The second initiative is to provide better care for people with AD. This covers ethical issues, the possibility of family caregivers benefiting from some help, financial aid, and the creation of social day-care centers. Hospital care for people with AD is totally paid for by the social security system. Various options are available: short-stay units, rehabilitation units, and day hospitals (of which there are too few) for diagnosis and rehabilitation. Furthermore, people with AD are generally not very welcome in traditional short-stay and rehabilitation units, and it is very difficult to get them a place in such units. Memory clinics are being developed and regional expert centers will be created next year to assist in the early diagnosis of the disease. An expert center must meet specific defined criteria. It must have a multidisciplinary team (neurologists, geriatricians, psychiatrists, and neuropsychologists) and a day hospital for disease diagnosis (capable of handling at least 100 new patients a year). It must also be a source of expertise in research, possess postgraduate knowledge about dementia, and be the centre of a network including general practitioners, ambulatory neurologists and memory clinics of the first degree. Ambulatory care for people with AD is provided by neurologists and psychiatrists (both in insufficient numbers), and by general practitioners, who are not accurately trained for dementia care. Very few geriatricians are included in ambulatory care. Nurses, orthophonists, and physiotherapists are also involved, but again, they are insufficient in number. In other words, social day-care centers should be developed. Social support for patients is financed by a new prestation, the ‘APA’ (personalized prestation for the promotion of autonomy). This prestation was defined in 2002. The amount of the prestation is calculated according to the loss of autonomy. Patients are classified into six groups upon evaluation of their autonomy. It is possible for patients to buy the time of professional social workers and caregivers. The highest level of financial aid they can obtain is 1200 euros per month. Today, 50% of patients are being looked after only by family caregivers. Nursing homes are currently evolving in France. Retirement homes and long-term care units now belong to a single category. The total living expenses comprise three parts: food and housing costs are borne by the patients (through family or social aid); nursing costs are covered by the APA prestation and patients (or their families); and the total cost of medical care is covered by social security (100%). In conclusion, the French health-care system is quite unique since it involves both etatic and liberal organizations. It is an excellent system for patients because of low medical costs, but it requires a high cost of maintenance.

Paula Donnelly-Roark, Karim Ouedrago

The note focuses on the leading role of
\n local level institutions (LLIs) in Burkina Faso, in rural
\n decentralization, and poverty eradication, to enhance
\n equitable prosperity. It is based on the study undertaken by
\n the National Decentralization Commission in Burkina Faso,
\n which draws on case studies in Sanmatenga, Sissili, Houet,
\n and Yatenga, and, presents sociological evidence that
\n certain high-performing LLIs contribute to equitable
\n economic development. Economic findings support this,
\n showing that both lower inequality levels, and lower poverty
\n levels, are linked to a high degree of internal village
\n organization. Contextually, LLIs surround, connect, and
\n manage communities, incorporating many different kinds of
\n indigenous organizations, and functions. Three categories of
\n institutions active at the local level are identified: value
\n institutions, which focus on activating, and maintaining the
\n stability of local governance, and values of the society;
\n production institutions, focused on accessing resources from
\n the national government, so as to increase productivity;
\n and, service-asset management institutions, which integrate
\n productivity, and growth values, focused on managing, and
\n expanding local assets for sustainable development. External
\n aid will need to map these LLIs to guide pro-poor
\n investment, and financing of community driven development,
\n and encourage local governments to formalize participation.

Gérard Pelissionnier, Jacky Perreur

A study of the process of administrative decentralization in the period of 1950 - 1983 is the subject of the present article. The substantial part of the discussion is devoted to presentation of actions undertaken after 1981, i.e. in the course of changes brought about by presidential and parliamentary elections. As far as the period to 1931 is concerned, the authors view its organizational moves as a manifestation of deconcentration of power tendencies, rather that a genuine decentralization. Legal acts enacted after 1981 prove a real will of the legislator to carry out a decentralization process. The article discusses in detail all acts and decrees regulating a new competence division between local communities and the state, changes in executive powers in regions and departments, new functions of regions,, new role of state representatives in communities, principles of financing and control a posteriori, possibilities of communities intervention in economic and social matters. All that results in eliminating the state's tutelage on local communities in the respect of administration and financing. The period which has passed since 1981 is too short to allow drawing any far reaching conclusions. It is therefore advised to undertake an attempt at resuming that new stage of decentralization after a certain time.