The promotion of entrepreneurship as a motor for enhancing Cameroon's creative potential, a prerequisite for the creation of viable and competitive businesses and a determining factor for a lasting solution to the problem of unemployment and poverty; The safeguard of the ecological environment and the rational exploitation of the natural resources of the soil and the subsoil with a view to a healthy and sustainable development; The promotion and active facilitation of investments and exports in line with the development of entrepreneurial potential; The taking into account of specific or particular sectors which require specific measures taking into account the constraints linked in particular to the conditions of exploitation and the development of local natural resources; The concern to establish an appropriate institutional and regulatory framework, guaranteeing the security of investments, support to investors and the fair and rapid settlement of disputes over investments and commercial and industrial activities; The need to have an adequate financial system allowing efficient financial intermediation and in particular, ensuring a good mobilization of savings and their orientation towards the most productive activities and towards high-yield investments; The interest of having a reliable and efficient information system using new information and communication technologies; The commitment to make effective all necessary measures recommended by the coordination and supervision bodies created by this law on the Charter of investments in the Republic of Cameroon; The commitment to promote a real partnership between the State, the private sector and civil society as a condition for seeking better overall efficiency of the economy; The establishment of an incentive and attractive tax system for investors and which would take into account, on the one hand, the specificity and taxation of production equipment and, on the other hand, the requirements of competitiveness in the export.