La transformation du système fiscal et financier à l’aune de l’approche « one health » : réflexion prospective (notice n° 2209869)
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| fixed length control field | 03117cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260412000404.0 |
| 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 | Dufal, Rémy |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La transformation du système fiscal et financier à l’aune de l’approche « one health » : réflexion prospective |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2026.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 64 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’article analyse les conditions d’une mise en œuvre effective de l’approche « One Health » à travers les outils fiscaux et financiers. L’alignement du système fiscal et financier sur ces enjeux suppose de rompre avec le cloisonnement actuel des politiques publiques. L’article identifie comme obstacle majeur l’insuffisance des dispositifs d’évaluation des dispositions fiscales et financières et propose d’intégrer l’approche « One Health » au stade de la gouvernance budgétaire, en s’appuyant notamment sur le « Budget vert ». Enfin, sont envisagées des pistes de financement puis d’incitation fondées sur des mécanismes préexistants, démontrant plus largement qu’une intégration du principe « Une seule santé » au Code de l’environnement enrichirait la définition et le contenu des autres principes environnementaux (principe pollueur-payeur, principe de solidarité écologique notamment). Ces transformations juridiques sont possibles mais dépendent avant tout de choix politiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study analyzes the conditions for an effective implementation of the “One Health” approach through fiscal and financial tools. Aligning financial system with these objectives requires breaking with the current compartmentalisation of public policies. This work identifies the inadequacy of evaluation mechanisms for fiscal and financial standards as a major obstacle and therefore proposes that the “One Health” approach be fully integrated into existing governance tools, in particular the “Green Budgeting”. Finally, the article explores financing and incentive options pathways based on pre-existing mechanisms. These proposals also show that integrating the “One Health” principle into the Code de l’environnement would influence the definition and content of other environmental principles (notably the polluter pays principle and the principle of ecological solidarity). In any case, these legal transformations are possible but depend primarily on political choices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget vert |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cohérence environnementale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité environnementale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance budgétaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incitation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pollueur-payeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | solidarité écologique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Budget governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ecological solidarity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental consistency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Environmental taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Green budgeting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Incentives |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue juridique de l’environnement | 51 | 1 | 2026-03-17 | p. 51-71 | 0397-0299 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://droit.cairn.info/revue-revue-juridique-de-lenvironnement-2026-1-page-51?lang=fr&redirect-ssocas=7080">https://droit.cairn.info/revue-revue-juridique-de-lenvironnement-2026-1-page-51?lang=fr&redirect-ssocas=7080</a> |
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