Les enjeux de la territorialité fiscale (notice n° 259588)

détails MARC
000 -LEADER
fixed length control field 02668cam a2200337 4500500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250112073752.0
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title fre
042 ## - AUTHENTICATION CODE
Authentication code dc
100 10 - MAIN ENTRY--PERSONAL NAME
Personal name Leroy, Marc
Relator term author
245 00 - TITLE STATEMENT
Title Les enjeux de la territorialité fiscale
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2016.<br/>
500 ## - GENERAL NOTE
General note 77
520 ## - SUMMARY, ETC.
Summary, etc. Par rapport à l’action publique, la fonction territoriale de l’impôt se réfère à la souveraineté géographique de l’Etat, mais est devenue plus complexe sous l’effet de la mondialisation (baisse de la taxation des multinationales, rigueur budgétaire pour les administrations locales). Elle renvoie aussi à la politique de péréquation financière et de développement. Par rapport aux contribuables, la concurrence fiscale entre les territoires nationaux a conduit à la déviance spécifique de certaines catégories socio-économiques. D’autres catégorisations socio-territoriales interviennent : créanciers internationaux de la dette publique vs taxation des citoyens nationaux ; zones compétitives vs zones en retard de développement ; E-commerce échappant à la localisation matérielle de ses activités par le droit fiscal. Enfin, les représentations des contribuables questionnent la légitimité des autorités locales.
520 ## - SUMMARY, ETC.
Summary, etc. Regarding public action, the territorial function of taxation refers to the geographical sovereignty of the State, but has become more complex as a result of globalization (decrease of taxes on multinational groups, budgetary austerity for local administrations). It also refers to the policy of fiscal equalization and of development. With regard to taxpayers, tax competition between national territories has led to the specific deviance of certain socio-economic categories. Other socioterritorial categorizations intervene : international creditors of public debt vs taxation of national citizens ; competitive areas vs less-developed areas ; E-commerce avoiding the physical location of its activities by the tax lax. Finally, taxpayers’ representations question the legitimacy of local authorities.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element mondialisation
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element contribuables
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element déviance
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element fiscalité
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element concurrence fiscale
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element territoire
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element péréquation financière
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element deviance
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element fiscal equalization
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element territory
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element globalization
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element tax competition
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element taxation
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element taxpayers
786 0# - DATA SOURCE ENTRY
Note Gestion et management public | Volume 4 / 3 | 1 | 2016-07-13 | p. 5-24
856 41 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://shs.cairn.info/revue-gestion-et-management-public-2016-1-page-5?lang=fr">https://shs.cairn.info/revue-gestion-et-management-public-2016-1-page-5?lang=fr</a>

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