Crise des financements, crise des systèmes fiscaux : une analyse de sociologie financière (notice n° 848331)
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| fixed length control field | 02719cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123144545.0 |
| 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 | Crise des financements, crise des systèmes fiscaux : une analyse de sociologie financière |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 65 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Résumé La croissance de la pression fiscale et la globalisation économique poussent les plus gros opérateurs économiques à fuir l’impôt, parfois avec l’aide du législateur. Le système perd de sa légitimité et une « anomie économique » s’installe. Le contrôle institutionnel national ne suffit plus ; et ce alors que les systèmes internationaux de contrôle ou de régulation sont encore défaillants, malgré une recherche continue des nouvelles solutions. Schumpeter a certes énoncé le théorème de la soutenabilité interne du système financier moderne, or ce théorème apparaît de plus en plus menacé dans de nombreux États. Cela pose le problème de sa soutenabilité politique notamment selon un modèle clairement démocratique. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | — The Financing Crisis and Tax Systems Crisis from a Financial Sociology Perspective Keywords — The increased tax burden and economic globalisation have lead major economic operators to flee taxes, sometimes with the help of legislators. The system thereby loses legitimacy and economic anomie sets in. National institutional controls are no longer sufficient, and this at a time when international monitoring or regulatory systems continue to be deficient, despite the ongoing search for new solutions. The theorem formulated by Schumpeter on the internal sustainability of the modern financial system seems to be increasingly under threat in many States. This raises the issue of the financial system’s political sustainability, particularly within a clearly democratic model. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | soutenabilité du système financier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | globalisation économique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dépenses fiscales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Anomie fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle institutionnel du système financier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | minimisation fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | déviance fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | economic globalisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax expenditures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax minimisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fiscal Anomie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainability of the financial system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax deviance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional monitoring of the financial system |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d'administration publique | 144 | 4 | 2013-01-22 | p. 1025-1034 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-d-administration-publique-2012-4-page-1025?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-d-administration-publique-2012-4-page-1025?lang=fr&redirect-ssocas=7080</a> |
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