<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-02510256</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-25T08:53:39+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="fr">Les banques mutualistes sont-elles plus vertueuses ? Le cas de la fraude fiscale et du blanchiment</title>
            <author role="aut">
              <persName>
                <forename type="first">Rey</forename>
                <surname>Dang</surname>
              </persName>
              <email type="md5">8dbd83f3f8010285500058f33e011a10</email>
              <email type="domain">em-strasbourg.eu</email>
              <idno type="idhal" notation="numeric">966763</idno>
              <idno type="halauthorid" notation="string">915423-966763</idno>
              <affiliation ref="#struct-462936"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">L’hocine</forename>
                <surname>Houanti</surname>
              </persName>
              <idno type="halauthorid">1660210-0</idno>
              <affiliation ref="#struct-222549"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Éric</forename>
                <surname>Vernier</surname>
              </persName>
              <email type="md5">e716151f28b7e10fa71f9d265067e899</email>
              <email type="domain">univ-littoral.fr</email>
              <idno type="idhal" notation="numeric">1096869</idno>
              <idno type="halauthorid" notation="string">1410371-1096869</idno>
              <idno type="IDREF">https://www.idref.fr/059922591</idno>
              <idno type="VIAF">https://viaf.org/viaf/56824317</idno>
              <idno type="ISNI">http://isni.org/isni/0000000041610068</idno>
              <affiliation ref="#struct-413157"/>
              <affiliation ref="#struct-301404"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Isabelle</forename>
                <surname>Celet</surname>
              </persName>
              <email type="md5">54a01c02de693a614d6570c8d4e6adff</email>
              <email type="domain">univ-lille.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2020-03-17 15:55:13</date>
              <date type="whenModified">2025-12-17 17:18:02</date>
              <date type="whenReleased">2020-03-17 15:55:13</date>
              <date type="whenProduced">2019</date>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="595579">
                <persName>
                  <forename>Isabelle</forename>
                  <surname>Celet</surname>
                </persName>
                <email type="md5">54a01c02de693a614d6570c8d4e6adff</email>
                <email type="domain">univ-lille.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-02510256</idno>
            <idno type="halUri">https://hal.science/hal-02510256</idno>
            <idno type="halBibtex">dang:hal-02510256</idno>
            <idno type="halRefHtml">&lt;i&gt;Revue d'économie financière&lt;/i&gt;, 2019, 134 (2), pp.177-191. &lt;a target="_blank" href="https://dx.doi.org/10.3917/ecofi.134.0177"&gt;&amp;#x27E8;10.3917/ecofi.134.0177&amp;#x27E9;&lt;/a&gt;</idno>
            <idno type="halRef">Revue d'économie financière, 2019, 134 (2), pp.177-191. &amp;#x27E8;10.3917/ecofi.134.0177&amp;#x27E9;</idno>
            <availability status="restricted"/>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="UNIV-ARTOIS">Université d'Artois</idno>
            <idno type="stamp" n="CNRS">CNRS - Centre national de la recherche scientifique</idno>
            <idno type="stamp" n="UNIV-LITTORAL">Université du Littoral Côte d'Opale</idno>
            <idno type="stamp" n="ICN">ICN Business School</idno>
            <idno type="stamp" n="LEM_LILLE">Lille Économie Management</idno>
            <idno type="stamp" n="UNIV-LILLE">Université de Lille</idno>
            <idno type="stamp" n="TEST-HALCNRS">Collection test HAL CNRS</idno>
            <idno type="stamp" n="UNIV-CATHOLILLE">Université catholique de Lille</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="fr">Les banques mutualistes sont-elles plus vertueuses ? Le cas de la fraude fiscale et du blanchiment</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Rey</forename>
                    <surname>Dang</surname>
                  </persName>
                  <email type="md5">8dbd83f3f8010285500058f33e011a10</email>
                  <email type="domain">em-strasbourg.eu</email>
                  <idno type="idhal" notation="numeric">966763</idno>
                  <idno type="halauthorid" notation="string">915423-966763</idno>
                  <affiliation ref="#struct-462936"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">L’hocine</forename>
                    <surname>Houanti</surname>
                  </persName>
                  <idno type="halauthorid">1660210-0</idno>
                  <affiliation ref="#struct-222549"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Éric</forename>
                    <surname>Vernier</surname>
                  </persName>
                  <email type="md5">e716151f28b7e10fa71f9d265067e899</email>
                  <email type="domain">univ-littoral.fr</email>
                  <idno type="idhal" notation="numeric">1096869</idno>
                  <idno type="halauthorid" notation="string">1410371-1096869</idno>
                  <idno type="IDREF">https://www.idref.fr/059922591</idno>
                  <idno type="VIAF">https://viaf.org/viaf/56824317</idno>
                  <idno type="ISNI">http://isni.org/isni/0000000041610068</idno>
                  <affiliation ref="#struct-413157"/>
                  <affiliation ref="#struct-301404"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">20793</idno>
                <idno type="issn">0987-3368</idno>
                <idno type="eissn">1777-5744</idno>
                <title level="j">Revue d'économie financière</title>
                <imprint>
                  <publisher>Association d'économie financière (AEF)</publisher>
                  <biblScope unit="volume">134</biblScope>
                  <biblScope unit="issue">2</biblScope>
                  <biblScope unit="pp">177-191</biblScope>
                  <date type="datePub">2019</date>
                </imprint>
              </monogr>
              <idno type="doi">10.3917/ecofi.134.0177</idno>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="fr">French</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="shs">Humanities and Social Sciences</classCode>
              <classCode scheme="halDomain" n="shs.gestion">Humanities and Social Sciences/Business administration</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
            <abstract xml:lang="en">
              <p>Are Mutual Banks More Virtuous? The Case for Tax Fraud and Money LaunderingMutual banks have incorporated a relatively simple principle in their creation: coming together natural and legal persons who together guarantee the loans granted individually to members. But in the 1980-1990s, they decided to strongly expand and diversify their activities until becoming large universal and international banking groups, thus singling out the conventional banks and sometimes forgetting their primary missions and their purpose. However, they continue to invest in locally responsible projects. Also, the values and the mode of governance of the mutual banks should in principle make them more virtuous. What is it really about the very current problem of tax evasion and money laundering? The article explains how mutualist values and governance are supposed to guarantee responsible behavior in the face of the current problem of tax evasion and money laundering. It studies the place and behavior of mutual banks in financial and tax criminal practices.</p>
            </abstract>
            <abstract xml:lang="fr">
              <p>Les banques mutualistes ont intégré lors de leur création un principe relativement simple : réunir des personnes physiques et morales qui garantissent ensemble les prêts accordés individuellement aux sociétaires. Mais dans les années 1980-1990, elles décidèrent de fortement élargir et diversifier leurs activités jusqu'à devenir de grands groupes bancaires universels et internationaux, singeant ainsi les banques SA et oubliant parfois leurs missions premières et leur raison d'être. Cependant, elles continuent parallèlement à investir dans des projets locaux responsables. Aussi, les valeurs et le mode de gouvernance des banques mutualistes devraient a priori les rendre plus vertueuses. Qu'en est-il réellement par rapport à la problématique très actuelle de la fraude fiscale et du blanchiment ? L'article explique en quoi les valeurs et la gouvernance mutualistes sont censées garantir des comportements responsables face notamment à la problématique actuelle de la fraude fiscale et du blanchiment. Il étudie ainsi la place et le comportement des banques mutualistes dans les pratiques délictueuses financières et fiscales.</p>
            </abstract>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="institution" xml:id="struct-462936" status="VALID">
          <orgName>ICN Business School</orgName>
          <desc>
            <address>
              <addrLine>Pôle lorrain de gestion - 13 Rue Michel Ney - 54000 Nancy</addrLine>
              <country key="FR"/>
            </address>
          </desc>
        </org>
        <org type="laboratory" xml:id="struct-222549" status="VALID">
          <orgName>Ecole Supérieure de Commerce de la Rochelle</orgName>
          <orgName type="acronym">Sup de Co La Rochelle</orgName>
          <desc>
            <address>
              <addrLine>Rue des Coureilles 17000 La Rochelle</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.esc-larochelle.fr/</ref>
          </desc>
          <listRelation>
            <relation active="#struct-302673" type="direct"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-413157" status="VALID">
          <idno type="IdRef">161571565</idno>
          <idno type="ISNI">0000000090991370</idno>
          <idno type="RNSR">201521703E</idno>
          <idno type="ROR">https://ror.org/05bz47575</idno>
          <idno type="Wikidata">Q51785367</idno>
          <orgName>Lille économie management - UMR 9221</orgName>
          <orgName type="acronym">LEM</orgName>
          <date type="start">2015-01-01</date>
          <desc>
            <address>
              <addrLine>Université de Lille, Site Cité Scientifique Bâtiment SH2 - 59655 Villeneuve D'Ascq</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://lem.univ-lille.fr/</ref>
          </desc>
          <listRelation>
            <relation name="UMR 9221" active="#struct-56711" type="direct"/>
            <relation active="#struct-300877" type="direct"/>
            <relation name="UMR9221" active="#struct-301404" type="direct"/>
            <relation name="UMR 9221" active="#struct-374570" type="direct"/>
            <relation name="UMR9221" active="#struct-441569" type="direct"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-301404" status="VALID">
          <idno type="IdRef">030969379</idno>
          <idno type="ISNI">0000000121134241</idno>
          <idno type="ROR">https://ror.org/02gdcg342</idno>
          <orgName>Université du Littoral Côte d'Opale</orgName>
          <orgName type="acronym">ULCO</orgName>
          <date type="start">1991-11-07</date>
          <desc>
            <address>
              <addrLine>1, place de l'Yser - BP 7102259375 Dunkerque Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-littoral.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-302673" status="VALID">
          <orgName>Groupe Sup de Co La Rochelle</orgName>
          <desc>
            <address>
              <addrLine>102 Rue de Coureilles, 17000 La Rochelle</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.esc-larochelle.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-56711" status="VALID">
          <idno type="IdRef">034634894</idno>
          <idno type="ISNI">000000012364777X</idno>
          <idno type="ROR">https://ror.org/053x9s498</idno>
          <orgName>Université d'Artois</orgName>
          <orgName type="acronym">UA</orgName>
          <date type="start">1992-09-01</date>
          <desc>
            <address>
              <addrLine>9 rue du Temple - BP 10665 - 62030 Arras cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-artois.fr/</ref>
          </desc>
        </org>
        <org type="regroupinstitution" xml:id="struct-300877" status="VALID">
          <idno type="IdRef">026582481</idno>
          <idno type="ROR">https://ror.org/025s1b152</idno>
          <orgName>Université catholique de Lille</orgName>
          <orgName type="acronym">UCL</orgName>
          <desc>
            <address>
              <addrLine>60 boulevard Vauban - 59800 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-catholille.fr/</ref>
          </desc>
        </org>
        <org type="regroupinstitution" xml:id="struct-374570" status="VALID">
          <idno type="IdRef">223446556</idno>
          <idno type="ISNI">0000 0001 2242 6780</idno>
          <idno type="ROR">https://ror.org/02kzqn938</idno>
          <idno type="Wikidata">Q3551621</idno>
          <orgName>Université de Lille</orgName>
          <desc>
            <address>
              <addrLine>EPE Université de Lille. -- 42 rue Paul Duez, 59000 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.univ-lille.fr/</ref>
          </desc>
        </org>
        <org type="regroupinstitution" xml:id="struct-441569" status="VALID">
          <idno type="IdRef">02636817X</idno>
          <idno type="ISNI">0000000122597504</idno>
          <idno type="ROR">https://ror.org/02feahw73</idno>
          <orgName>Centre National de la Recherche Scientifique</orgName>
          <orgName type="acronym">CNRS</orgName>
          <date type="start">1939-10-19</date>
          <desc>
            <address>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.cnrs.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>