Principes et rendements de la fiscalité minière calédonienne : une perspective historique (notice n° 696508)
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| fixed length control field | 02253cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121211919.0 |
| 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 | Enjuanes, Franck |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Principes et rendements de la fiscalité minière calédonienne : une perspective historique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 43 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En retournant aux racines de la fiscalité minière calédonienne, cet article vise à identifier les principes qui ont structuré sa mise en place et son évolution. L’étude des textes de loi et des données budgétaires dont nous disposons permet de mettre en lumière les lignes de force de cette histoire. Après quelques tâtonnements, les redevances sur le patrimoine minier et, surtout, la taxation proportionnée à l’exportation se révèlent être des outils majeurs de la fiscalité calédonienne. Cependant, à partir de 1975, l’imposition sur les bénéfices des sociétés minières devient le principal levier fiscal ; il en résulte des recettes fiscales beaucoup moins stables pour le pays. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this article we return to the roots of the Caledonian mining tax system. We aim to find out what principles have structured its implementation and its development. We highlight the key elements of the Caledonian mining tax system based on legislation since 1859 and public budget data since the 1900s. After some trial and error, the yields from the mining claims and the proportional taxation on mining exports became the main tools of the Caledonian mining tax system. However, since 1975, taxation on the profits of mining companies has replaced taxation on mining exports –which has increased the instability in Caledonian tax revenues. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mine |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | économie |
| 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 | histoire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Nouvelle-Calédonie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | New Caledonia |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | history |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | economy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mining |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mining tax system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax system |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Journal de la Société des Océanistes | 147 | 2 | 2019-02-08 | p. 413-426 | 0300-953X |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-journal-de-la-societe-des-oceanistes-2018-2-page-413?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-journal-de-la-societe-des-oceanistes-2018-2-page-413?lang=fr&redirect-ssocas=7080</a> |
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