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We live in an ever-changing world, where commercial activity is at the heart of all economic and social development. That's why this book, which is the fruit of Toloum-Doumdé's many years of teaching experience, should prove useful to pupils, students, technical education teachers and all those who practice or have the ambition to practice business. They will find it an indispensable guide. The clarity and simplicity of its wording make it easy to understand, since the practice of a commercial activity presupposes a good understanding of the legal operations carried out by the trader and the relationships that bind him to third parties; this is what the book sets out to show.It clearly describes the steps to be followed in settling commercial disputes, using Burkina Faso's commercial procedure, while highlighting the OHADA treaty on general commercial law. Last but not least, the book is rounded off with a look at tax law in Burkina Faso and Chad.