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Taxer plus, ou taxer mieux ? Le dilemme fiscal de la Tunisie

La Tunisie se trouve à un carrefour décisif. Quatorze ans après sa révolution, le pays est confronté à la double exigence de consolider sa démocratie et d’opérer une transformation économique profonde. Au cœur de ce défi se trouve le système fiscal – un outil qui ne doit pas se limiter à la collecte de ressources,…

SAMI
December 22, 2025

LOI DE FINANCES TUNISIENNE 2026 : ANALYSE COMPLÈTE

LOI DE FINANCES TUNISIENNE 2026 : ANALYSE COMPLÈTE SECTION 1 : ANALYSE TECHNIQUE APPROFONDIE 1. SYNTHÈSE EXÉCUTIVE La loi de finances tunisienne 2026, promulguée le 12 décembre 2025, marque un tournant dans la politique économique tunisienne avec un budget total de 63,575 milliards de dinars en dépenses contre 52,560 milliards en recettes, soit un déficit…

SAMI
December 18, 2025

Ship Faster, Sleep Better: 12 Factor Principles for Regulated Finance

Building compliant cloud-native banking applications with the 12 Factor methodology The 12 Factor App methodology remains the foundational blueprint for cloud-native development in 2025, and for junior developers entering regulated financial services, mastering these principles is non-negotiable. Originally created by Heroku co-founder Adam Wiggins in 2011, these twelve principles have evolved into the bedrock of…

SAMI
December 8, 2025

Beyond Sprints: A Practitioner’s Measured Response to Time-Oriented Software Development

The most recent white paper by Niels Pflaeging and Sebastian Kubsch, “Time-Oriented Software Development” or TOSD for short, lays out an audacious challenge to Agile orthodoxy. Having spent more than two decades building and managing software systems-including leading the full Core Banking platform development for private banking-I found the paper both invigorating and frustrating because…

SAMI
November 9, 2025

AWS October 20, 2025 Outage Analysis

On October 20, 2025, Amazon Web Services (AWS) experienced a widespread service outage, disrupting numerous AWS services across multiple regions. The outage, lasting several hours, impacted various customer-facing applications and enterprise systems relying on AWS for cloud computing resources. Key services that were affected included Amazon EC2 (Elastic Compute Cloud), Amazon S3 (Simple Storage Service),…

SAMI
November 7, 2025