Disparités fiscales et redistribution territoriale : de la coordination subie à la coordination choisie (notice n° 1592894)
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| fixed length control field | 03139cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228070459.0 |
| 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 | Duran-Vigneron, Pascale |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Disparités fiscales et redistribution territoriale : de la coordination subie à la coordination choisie |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 11 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La question des disparités fiscales se pose aujourd’hui de manière accrue et renouvelée avec l’ouverture européenne et la globalisation qui induisent une concurrence des territoires toujours plus forte dont les risques en termes de cohésion spatiale sont très importants. Une réflexion sur les outils de traitement de la question sensible des disparités territoriales s’avère donc tout à la fois pertinente et nécessaire. Nous distinguons deux approches : « fiscale » et « territoriale ». L’approche fiscale vise à traiter ex post les inégalités résultant du système de fiscalité locale à travers des mécanismes de redistribution quand l’approche territoriale tend à définir des règles du jeu qui amènent les acteurs publics à se préoccuper ex ante des conséquences de leurs choix. Caractéristiques de ces deux approches, la péréquation financière et la coopération intercommunale renvoient à des finalités et des méthodologies différentes qu’il convient ici d’analyser afin d’apporter une réflexion nouvelle sur la mise en œuvre et l’impact des politiques de redistribution territoriale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The question of fiscal disparities is a very topical issue. European opening and globalization have induced a higher competition between territories, the consequences of which can be extremely important in terms of spatial cohesion. An analysis of the instruments that are used to deal with the sensitive issue of territorial disparities is thus both relevant and necessary. We distinguish two approaches : “fiscal” and “territorial”. The fiscal approach aims at dealing ex post with inequalities arising from the local taxation system, while the territorial approach aims at defining the rules that lead public actors to think ex ante of the consequences of their decisions. Fiscal equalization and inter-municipal cooperation are characteristics of these two approaches and relate to different aims and methodologies that are analyzed here to bring a new thinking about the implementation and the impact of policies of territorial redistribution. |
| 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 | coopération intercommunale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disparités fiscales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fédéralisme financier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mobilité |
| 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 | fiscal disparities |
| 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 | fiscal federalism |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inter-municipal cooperation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mobility |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax competition |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 193 | 1 | 2013-06-05 | p. 78-92 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-1-page-78?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-1-page-78?lang=fr&redirect-ssocas=7080</a> |
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