{"id":"https://openalex.org/W7155366125","doi":"https://doi.org/10.64707/revstlsh.v41i2.1919","title":"Digitalisation des timbres fiscaux et innovations publiques au Burkina Faso : entre modernisation administrative et in\u00e9galit\u00e9s num\u00e9riques","display_name":"Digitalisation des timbres fiscaux et innovations publiques au Burkina Faso : entre modernisation administrative et in\u00e9galit\u00e9s num\u00e9riques","publication_year":2025,"publication_date":"2025-12-31","ids":{"openalex":"https://openalex.org/W7155366125","doi":"https://doi.org/10.64707/revstlsh.v41i2.1919"},"language":"fr","primary_location":{"id":"doi:10.64707/revstlsh.v41i2.1919","doi":"https://doi.org/10.64707/revstlsh.v41i2.1919","is_oa":true,"landing_page_url":"https://doi.org/10.64707/revstlsh.v41i2.1919","pdf_url":"https://www.revuesciences-techniquesburkina.org/index.php/lettres_sciences_sociales_et_hum/article/download/1919/1572","source":{"id":"https://openalex.org/S5407051815","display_name":"Lettres Sciences sociales et humaines","issn_l":"2756-7613","issn":["2756-7613"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lettres, Sciences sociales et humaines","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.revuesciences-techniquesburkina.org/index.php/lettres_sciences_sociales_et_hum/article/download/1919/1572","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5134377833","display_name":"Windlanaba Etienne KABORE","orcid":"https://orcid.org/0009-0007-1342-9198","observed_orcids":["https://orcid.org/0009-0007-1342-9198"]},"institutions":[{"id":"https://openalex.org/I4399598391","display_name":"Universit\u00e9 Thomas SANKARA","ror":"https://ror.org/01raz2h88","country_code":"BF","type":"education","lineage":["https://openalex.org/I4210089495","https://openalex.org/I4399598391"]}],"countries":["BF"],"is_corresponding":false,"raw_author_name":"Windlanaba Etienne KABORE","raw_affiliation_strings":["Universit\u00e9 Thomas SANKARA (Centre universitaire de Tenkodogo)"],"raw_orcid":"https://orcid.org/0009-0007-1342-9198","affiliations":[{"raw_affiliation_string":"Universit\u00e9 Thomas SANKARA (Centre universitaire de Tenkodogo)","institution_ids":["https://openalex.org/I4399598391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5105018531","display_name":"Yisso Fid\u00e8le Bacy\u00e9","orcid":"https://orcid.org/0009-0007-4266-5624","observed_orcids":["https://orcid.org/0009-0007-4266-5624"]},"institutions":[{"id":"https://openalex.org/I4399598391","display_name":"Universit\u00e9 Thomas SANKARA","ror":"https://ror.org/01raz2h88","country_code":"BF","type":"education","lineage":["https://openalex.org/I4210089495","https://openalex.org/I4399598391"]}],"countries":["BF"],"is_corresponding":false,"raw_author_name":"Yisso Fid\u00e8le BACYE","raw_affiliation_strings":["Universit\u00e9 Thomas SANKARA (Centre universitaire de Tenkodogo)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 Thomas SANKARA (Centre universitaire de Tenkodogo)","institution_ids":["https://openalex.org/I4399598391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4399598391"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"41","issue":"2","first_page":"67","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.007000000216066837,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12958","display_name":"Digital Economy and Transformation","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-sector-innovation","display_name":"public sector innovation","score":0.515999972820282},{"id":"https://openalex.org/keywords/dematerialization","display_name":"dematerialization","score":0.5609999895095825},{"id":"https://openalex.org/keywords/document-legalization","display_name":"document legalization","score":0.5640000104904175},{"id":"https://openalex.org/keywords/public-administration-modernization","display_name":"public administration modernization","score":0.7860000133514404},{"id":"https://openalex.org/keywords/digital-divide","display_name":"digital divide","score":0.7850000262260437},{"id":"https://openalex.org/keywords/internet-access","display_name":"internet access","score":0.6129999756813049},{"id":"https://openalex.org/keywords/burkina-faso","display_name":"Burkina Faso","score":0.7379999756813049},{"id":"https://openalex.org/keywords/digitalization-of-public-administration","display_name":"digitalization of public administration","score":0.6549999713897705},{"id":"https://openalex.org/keywords/logistics-services","display_name":"logistics services","score":0.3230000138282776},{"id":"https://openalex.org/keywords/human-resource-services","display_name":"human resource services","score":0.7789999842643738}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5776000022888184},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5428000092506409},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.28360000252723694},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.24869999289512634},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.23909999430179596},{"id":"https://openalex.org/C2780831121","wikidata":"https://www.wikidata.org/wiki/Q47728","display_name":"Hobby","level":2,"score":0.21930000185966492},{"id":"https://openalex.org/C2781291010","wikidata":"https://www.wikidata.org/wiki/Q178580","display_name":"Period (music)","level":2,"score":0.21400000154972076},{"id":"https://openalex.org/C2986817661","wikidata":"https://www.wikidata.org/wiki/Q185698","display_name":"Research methodology","level":3,"score":0.19840000569820404},{"id":"https://openalex.org/C125209513","wikidata":"https://www.wikidata.org/wiki/Q4037520","display_name":"Doors","level":2,"score":0.1858000010251999},{"id":"https://openalex.org/C2776675952","wikidata":"https://www.wikidata.org/wiki/Q2185242","display_name":"Corporatization","level":2,"score":0.1835000067949295}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.64707/revstlsh.v41i2.1919","doi":"https://doi.org/10.64707/revstlsh.v41i2.1919","is_oa":true,"landing_page_url":"https://doi.org/10.64707/revstlsh.v41i2.1919","pdf_url":"https://www.revuesciences-techniquesburkina.org/index.php/lettres_sciences_sociales_et_hum/article/download/1919/1572","source":{"id":"https://openalex.org/S5407051815","display_name":"Lettres Sciences sociales et humaines","issn_l":"2756-7613","issn":["2756-7613"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lettres, Sciences sociales et humaines","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.64707/revstlsh.v41i2.1919","doi":"https://doi.org/10.64707/revstlsh.v41i2.1919","is_oa":true,"landing_page_url":"https://doi.org/10.64707/revstlsh.v41i2.1919","pdf_url":"https://www.revuesciences-techniquesburkina.org/index.php/lettres_sciences_sociales_et_hum/article/download/1919/1572","source":{"id":"https://openalex.org/S5407051815","display_name":"Lettres Sciences sociales et humaines","issn_l":"2756-7613","issn":["2756-7613"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lettres, Sciences sociales et humaines","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651},{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5378999710083008}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7155366125.pdf","grobid_xml":"https://content.openalex.org/works/W7155366125.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W3092124593","https://openalex.org/W4281932510","https://openalex.org/W4388218270"],"related_works":["https://openalex.org/W7120159842","https://openalex.org/W4410501676","https://openalex.org/W7219935645","https://openalex.org/W4404257461","https://openalex.org/W4223489226","https://openalex.org/W7221923097","https://openalex.org/W7172211934","https://openalex.org/W7124935976","https://openalex.org/W6947924279","https://openalex.org/W6947762931"],"abstract_inverted_index":{"Les":[0,22,139],"innovations":[1],"publiques":[2],"peuvent":[3],"participer":[4],"au":[5,68],"d\u00e9veloppement":[6],"d\u2019un":[7],"pays.":[8],"De":[9,91],"plus":[10],"en":[11,28,33,103,150,156,194],"plus,":[12],"la":[13,17,63,86,101,113,133,142,161,168,180],"tendance":[14],"est":[15,189],"\u00e0":[16],"num\u00e9risation":[18],"des":[19,35,43,65,88,117,137,148,170,182],"services":[20,149],"publiques.":[21],"timbres":[23,66,89,171,183],"fiscaux":[24,67],"ne":[25],"sont":[26],"pas":[27],"reste.":[29],"Depuis":[30],"sa":[31],"d\u00e9mat\u00e9rialisation":[32,134],"2023,":[34],"difficult\u00e9s":[36],"subsistent":[37],"dans":[38,47,167,191],"le":[39,146,158,192],"processus":[40,193],"de":[41,55,62,85,93,95,105,112,126,141,160,179,186],"l\u00e9galisation":[42],"documents":[44],"officiels.":[45],"C\u2019est":[46],"ce":[48],"sens":[49],"que":[50],"cette":[51,79,106],"\u00e9tude":[52,144],"poursuit":[53],"l\u2019objectif":[54],"cerner":[56],"les":[57,60,83,123,130],"opportunit\u00e9s":[58],"et":[59,77,98,152,163],"contraintes":[61,99,127],"digitalisation":[64,87,181],"Burkina":[69],"Faso.":[70],"A":[71],"travers":[72],"une":[73,165,176],"approche":[74],"mixte":[75],"(quantitative":[76],"qualitative),":[78],"recherche":[80],"a":[81],"investi":[82],"enjeux":[84],"fiscaux.":[90],"l\u2019enqu\u00eate":[92],"terrain,":[94],"multiples":[96],"d\u00e9fis":[97],"entravent":[100],"mise":[102],"\u0153uvre":[104],"innovation.":[107],"Il":[108],"s\u2019agit":[109],"du":[110,115,119],"probl\u00e8me":[111],"connexion,":[114],"doublage":[116],"timbres,":[118],"temps":[120],"mis":[121],"pour":[122,175],"l\u00e9galisations":[124],"autant":[125],"qui":[128],"accablent":[129],"utilisateurs.":[131],"Cependant,":[132],"pr\u00e9sente":[135,143],"\u00e9galement":[136],"avantages.":[138],"r\u00e9sultats":[140],"sugg\u00e8rent":[145],"renforcement":[147],"logistique":[151],"ressources":[153],"humaines":[154],"tout":[155],"r\u00e9duisant":[157],"co\u00fbt":[159],"connexion":[162],"offrir":[164],"alternative":[166],"poursuite":[169],"physiques.":[172],"Du":[173],"reste,":[174],"op\u00e9rationnalisation":[177],"r\u00e9ussie":[178],"fiscaux,":[184],"l\u2019engagement":[185],"tous":[187],"acteurs":[188],"d\u00e9terminant":[190],"cours.":[195]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-04-24T00:00:00"}
