Rozprawy doktorskie na temat „France Taxation”
Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych
Sprawdź 36 najlepszych rozpraw doktorskich naukowych na temat „France Taxation”.
Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.
Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.
Przeglądaj rozprawy doktorskie z różnych dziedzin i twórz odpowiednie bibliografie.
Ravaz, Florian. "La taxation des étrangers non-résidents en France". Thesis, Toulon, 2016. http://www.theses.fr/2016TOUL0103/document.
Pełny tekst źródłaNon-resident aliens represent a very specific legal category of taxpayers. Two conditions are necessarily met in order to tax these economic operators : a territoriality criterion relating to the location of their tax liability, it is the fiscal domicile; and then one of nationality. The definition of taxpayer is negative, as a matter of fact, it is a person who does not have French nationality, and who does not have tax domicile in France. The French legislature makes explicit references to non-resident foreigners in the Tax Code, the principle being the assimilation with the French non-residents. However, when there is a direct reference, it is to discriminate against national. This results in a difference in tax treatment most often contrary to EU and international standards which effectively act against any protectionist drift of the French legislator. Indeed, the principle of equality and its corollary, the principle of non-discrimination are fundamental principles of EU and international law, which are responsible for neutralizing the national tax systems which apply the criterion of nationality in the taxation of non-resident aliens in France. At last, breaking the principle of assimilation to national non-residents creates legal disputes that force the French legislator to align with the external legislation and which therefore tend to lead to an end to discrimination
Ravaz, Florian. "La taxation des étrangers non-résidents en France". Electronic Thesis or Diss., Toulon, 2016. http://www.theses.fr/2016TOUL0103.
Pełny tekst źródłaNon-resident aliens represent a very specific legal category of taxpayers. Two conditions are necessarily met in order to tax these economic operators : a territoriality criterion relating to the location of their tax liability, it is the fiscal domicile; and then one of nationality. The definition of taxpayer is negative, as a matter of fact, it is a person who does not have French nationality, and who does not have tax domicile in France. The French legislature makes explicit references to non-resident foreigners in the Tax Code, the principle being the assimilation with the French non-residents. However, when there is a direct reference, it is to discriminate against national. This results in a difference in tax treatment most often contrary to EU and international standards which effectively act against any protectionist drift of the French legislator. Indeed, the principle of equality and its corollary, the principle of non-discrimination are fundamental principles of EU and international law, which are responsible for neutralizing the national tax systems which apply the criterion of nationality in the taxation of non-resident aliens in France. At last, breaking the principle of assimilation to national non-residents creates legal disputes that force the French legislator to align with the external legislation and which therefore tend to lead to an end to discrimination
Guillot, Malka. "Economics of labour income taxation : inequality and redistribution". Thesis, Paris Sciences et Lettres (ComUE), 2018. http://www.theses.fr/2018PSLEH065/document.
Pełny tekst źródłaThis thesis examines the role of the tax-and-benefit system on the income distribution, with a focus on labour incomes. Made of two parts, the thesis tackles three central questions for the economics of labour and taxation. The first question relates to the simple description of the distributional impacts of taxes. Second, economic actors paying the real cost of taxes might not be the ones paying it legally: assessing empirically the incidence of taxation is key for identifying their distributive implication. Third, the description of the distributional effects of taxes is further complicated by the fact that taxes affect behaviours. In particular, high income individuals may react more to taxes than the rest of the population. This distinction between the very top and the rest of the income distribution is the third major pivotal question of the dissertation.The first part of the thesis presents the methodology and the results of a microsimulation model of the French tax-and-benefit system. The first chapter offers a comprehensive description of the distribution of tax revenues according to the distribution of income. The second chapter proposes an evaluation of the main policy reforms taken in the aftermath of the 2008 financial crisis. It is based on a dual approach, encompassing both a macro and a micro analysis.The second part of the thesis focuses on the taxation process of labour incomes. The questions and the methods tackled are at the intersection of the public finance and the labour economics literature. The first chapter studies the overall wage distribution, emphasizing the role of social security contributions in the evolution of inequality. The last chapter looks at the impact of a wage tax at the very top of the distribution (top 0.003%, about 1500 individuals) on the wage setting process of top labour income earners. A quasi-experimental variation, the 75% tax on millionaires implemented in 2013 and 2014, and evaluation of public policies methods (difference-in-difference method) are used to document the incidence of the tax and the behavioural responses
Dupont, de Rivaltz Cédric Evenor Jackson John D. "The impact of tobacco taxation on cigarette consumption: a case study of France". Auburn, Ala., 2006. http://repo.lib.auburn.edu/Send%2012-15-07/DUPONT_DE_25.pdf.
Pełny tekst źródłaTing, Antony K. F. (Antony Ka Fai). "The taxation of corporate groups under the enterprise doctrine : a comparative study of eight consolidation regimes". Phd thesis, Sydney Law School, 2011. http://hdl.handle.net/2123/11993.
Pełny tekst źródłaLe, Bodo Yann, i Bodo Yann Le. "Processus politiques et débats associés à la taxation des boissons sucrées en santé publique : du cas français à la situation canadienne". Doctoral thesis, Université Laval, 2020. http://hdl.handle.net/20.500.11794/38110.
Pełny tekst źródłaParmi d’autres interventions visant à promouvoir une saine alimentation et prévenir les maladies chroniques, la taxation des boissons sucrées est recommandée et près de 50 juridictions à travers le monde l’ont adoptée au cours des 15 dernières années. Pourtant, cette mesure reste controversée. Après une introduction sur le concept de taxe nutritionnelle, le 1er chapitre de cette thèse analyse la pertinence d’une taxation des boissons sucrées en santé publique, puis les chapitres 2 et 3 approfondissent les processus politiques et débats associés à cette mesure dans deux pays : la France, où une taxe a été adoptée, et le Canada, où les discussions se poursuivent. Adapté d’un ouvrage publié en 2016, le 1er chapitre est une synthèse de connaissances intégrant des données issues de multiples disciplines dans un cadre d’analyse en 3 volets (bien-fondé, effets potentiels, applicabilité). Tout en pointant les aspects devant être davantage évalués, l’analyse indique qu’une taxation des boissons sucrées pourrait faire partie d’un éventail de politiques nutritionnelles, y compris au Canada. Une consommation excessive de ces boissons est associée à un risque accru de gain de poids, de carie dentaire et de diabète de type 2. Les taxes qui les visent tendent à générer des hausses de prix qui, lorsqu’elles sont significatives (≥ 10%), sont généralement suivies de baisses d’achat. Dans certains cas, cette mesure pourrait aussi encourager les fabricants à réduire la teneur en sucres de leurs produits. La taxation des boissons sucrées est également un moyen de générer des recettes. Son acceptabilité par le public, plutôt faible, tend à augmenter si ces revenus sont réinvestis au bénéfice de la population. Toutefois, taxer les boissons sucrées soulève des préoccupations éthiques, d’équité, de faisabilité juridique et d’acceptabilité politique dépendantes du contexte. Le 2ème chapitre met l’accent sur l’importance d’analyser le processus d’élaboration d’une « taxe soda », puisqu’il sous-tend sa conception, son éventuelle adoption et ses effets potentiels. Il existe peu d’études en la matière. L’étude du cas français (2005-2012) s’appuie sur une recension d’articles de presse et de documents institutionnels ainsi que sur une analyse thématique guidée par la théorie des courants multiples de Kingdon. Elle met en évidence plusieurs conditions ayant contribué à ouvrir une « fenêtre politique » en 2011: l'annonce a été faite par le gouvernement dans un contexte de déficits budgétaires importants ; des scénarios de taxe avaient été élaborés par le passé ; le projet de loi a été appuyé par des politiciens convaincus. Ensuite, diverses conditions (réaction vive mais désorganisée de l'industrie, intérêt des députés pour les recettes générées) ont favorisé l’adoption de la taxe, mais au détriment de sa finalité initiale de santé publique. Tenant compte de la littérature internationale, la discussion identifie divers facteurs pouvant éclairer les acteurs de santé publique souhaitant influencer le processus d’élaboration d’une « taxe soda ». Le 3ème chapitre se penche sur la situation canadienne. Afin d’explorer en quoi le débat public a pu freiner l’élaboration d’une taxation des boissons sucrées ces dernières années, une analyse de cadrage dans la presse écrite (2007-2016) a permis d’apprécier le poids respectif des positions pro- et antitaxation, le type d’acteurs qui en sont à l’origine et leurs argumentaires. Une recherche d’articles de presse a conduit au recensement de 762 positions. Les résultats mettent en évidence un nombre de positions plus important en 2016 (n=234), à l’échelle fédérale (n=267) et au Québec (n=254). Les « pics de positions » mensuels (n ≥ 10) dans ces deux juridictions révèlent un portage politique limité, un contexte politique et économique peu favorable, et des efforts de plaidoyer d’organisations « prosanté » qui n’ont pas semblé réunir le soutien suffisant pour faire basculer le débat en leur faveur. Advenant l’ouverture d’une « fenêtre politique », cette étude apporte un éclairage sur des éléments de cadrage susceptibles de « résonner » dans le débat public tout en étant compatibles avec les données probantes les plus prometteuses quant à la pertinence d’une telle taxe. Finalement, la conclusion intègre les enseignements des trois chapitres en soulignant l’intérêt d’avoir mobilisé différentes perspectives théoriques et disciplinaires, résume les conditions qui influencent l’élaboration d’une « taxe soda », et revient sur les enjeux d’une telle recherche pour soutenir les processus de décision.
Among other interventions aimed to promote healthy eating and prevent chronic diseases, sugarsweetened beverage taxation has been recommended and nearly 50 jurisdictions around the world have adopted such a tax over the past 15 years. However, this measure remains controversial. After an introduction on the concept of health-related food taxation, the first chapter of this thesis analyses the relevance of taxing soda for public health, then chapters 2 and 3 focus on the political processes and debates associated with this measure in two countries: France, where a tax has been adopted, and Canada, where discussions are still ongoing. Adapted from a book published in 2016, Chapter 1 is a knowledge synthesis integrating data from multiple disciplines into a three-part analytical framework (rationale, potential effects, applicability). While identifying areas for further evaluation, the analysis indicates that sugar-sweetened beverage taxation could be part of a portfolio of nutrition-enhancing policies, including in Canada. Excessive consumption of these drinks is associated with an increased risk of weight gain, dental caries and type 2 diabetes. Taxing sugar-sweetened beverages tends to generate price increases which, when significant (≥ 10%), are generally followed by purchase reductions. In some cases, this measure could also encourage manufacturers to reduce the sugar content of their products. Soda taxation is also a way to generate revenue. Its acceptability to the public, which is rather low, tends to increase if these revenues are reinvested for the benefit of the population. However, soda taxes raise ethical and equity concerns, legal feasibility challenges and political acceptability issues, depending on the context. Chapter 2 emphasizes the importance of analyzing the policy process of a soda tax, as it underlies its design, possible adoption and potential effects. There are few studies on this subject. The French case study (2005-2012) is based on a review of press articles and institutional documents as well as a thematic analysis guided by Kingdon's multiple streams theory. It highlights several conditions that contributed to opening a "policy window" in 2011: the announcement made by the government occurred in the context of severe budgetary deficits; tax scenarios had been developed in the past; the bill was supported by convinced political leaders. Then, various conditions (strong but disorganized reaction from the industry, interest of Deputies in the revenues generated) favoured the adoption of the tax, but to the detriment of its initial public health purpose. Taking into account the international literature, the discussion identifies various factors that may inform public health actors wishing to influence soda tax policy processes. Chapter 3 focuses on the Canadian situation. In order to explore how the public debate may have hindered the elaboration of a soda tax in recent years, a framing analysis of the topic in the media was conducted (2007-2016) to assess the respective weight of pro- and anti-taxation positions, the type of actors they originate from and their arguments. A total of 762 positions have been identified from the review of press articles. The results show a larger number of positions in 2016 (n=234), at the federal level (n=267) and in Quebec (n=254). The monthly "peaks of positions" (n ≥ 10) in these two jurisdictions reveal limited political support, an unfavourable political and economic context, and advocacy efforts by "pro-health" organizations that did not seem to gather sufficient support to shift the debate in their favour. Should a "policy window" open, this study sheds light on framing elements that may "resonate" in the public debate while being compatible with the most promising evidence regarding the relevance of such a tax. Finally, the conclusion integrates lessons from the three chapters, emphasizes the interest of having mobilized various theoretical and disciplinary perspectives, summarizes key conditions influencing the elaboration of a soda tax, and discusses how such a research may contribute to inform decisionmaking processes.
Among other interventions aimed to promote healthy eating and prevent chronic diseases, sugarsweetened beverage taxation has been recommended and nearly 50 jurisdictions around the world have adopted such a tax over the past 15 years. However, this measure remains controversial. After an introduction on the concept of health-related food taxation, the first chapter of this thesis analyses the relevance of taxing soda for public health, then chapters 2 and 3 focus on the political processes and debates associated with this measure in two countries: France, where a tax has been adopted, and Canada, where discussions are still ongoing. Adapted from a book published in 2016, Chapter 1 is a knowledge synthesis integrating data from multiple disciplines into a three-part analytical framework (rationale, potential effects, applicability). While identifying areas for further evaluation, the analysis indicates that sugar-sweetened beverage taxation could be part of a portfolio of nutrition-enhancing policies, including in Canada. Excessive consumption of these drinks is associated with an increased risk of weight gain, dental caries and type 2 diabetes. Taxing sugar-sweetened beverages tends to generate price increases which, when significant (≥ 10%), are generally followed by purchase reductions. In some cases, this measure could also encourage manufacturers to reduce the sugar content of their products. Soda taxation is also a way to generate revenue. Its acceptability to the public, which is rather low, tends to increase if these revenues are reinvested for the benefit of the population. However, soda taxes raise ethical and equity concerns, legal feasibility challenges and political acceptability issues, depending on the context. Chapter 2 emphasizes the importance of analyzing the policy process of a soda tax, as it underlies its design, possible adoption and potential effects. There are few studies on this subject. The French case study (2005-2012) is based on a review of press articles and institutional documents as well as a thematic analysis guided by Kingdon's multiple streams theory. It highlights several conditions that contributed to opening a "policy window" in 2011: the announcement made by the government occurred in the context of severe budgetary deficits; tax scenarios had been developed in the past; the bill was supported by convinced political leaders. Then, various conditions (strong but disorganized reaction from the industry, interest of Deputies in the revenues generated) favoured the adoption of the tax, but to the detriment of its initial public health purpose. Taking into account the international literature, the discussion identifies various factors that may inform public health actors wishing to influence soda tax policy processes. Chapter 3 focuses on the Canadian situation. In order to explore how the public debate may have hindered the elaboration of a soda tax in recent years, a framing analysis of the topic in the media was conducted (2007-2016) to assess the respective weight of pro- and anti-taxation positions, the type of actors they originate from and their arguments. A total of 762 positions have been identified from the review of press articles. The results show a larger number of positions in 2016 (n=234), at the federal level (n=267) and in Quebec (n=254). The monthly "peaks of positions" (n ≥ 10) in these two jurisdictions reveal limited political support, an unfavourable political and economic context, and advocacy efforts by "pro-health" organizations that did not seem to gather sufficient support to shift the debate in their favour. Should a "policy window" open, this study sheds light on framing elements that may "resonate" in the public debate while being compatible with the most promising evidence regarding the relevance of such a tax. Finally, the conclusion integrates lessons from the three chapters, emphasizes the interest of having mobilized various theoretical and disciplinary perspectives, summarizes key conditions influencing the elaboration of a soda tax, and discusses how such a research may contribute to inform decisionmaking processes.
Sassu-Normand, David. "Pro defensione et tuitione regni : La fiscalité des rois de France au XIVe siècle (sénéchaussée de Carcassonne et confins)". Thesis, Lyon 2, 2013. http://www.theses.fr/2013LYO20082.
Pełny tekst źródłaIn the 14th century, the public domain State changes into the tax State : the kingdom of France confronted with a budget deficit mainly caused by the multiplication of military conflicts faces new types of taxation deemed amazing but actually more and more commonplace. The Languedoc region is worth exploring insofar as it was only united with the royal realm in the previous century. The survey focuses on the seneschalsy of Carcassonne whose funds are particularly rich especially in the accounting field. Direct taxation (hearth taxes) early prevails there, the management of which is mostly under the control of towns and communities, the main interlocutors of the king and his representatives in particular in the State assemblies. In the second half of the century, Languedoc is hit as well by indirect taxes which are becoming recurrent too. The survey shows the stability of the Languedoc tax system but also the increasing complexity of the services ruling tax collection in a political and diplomatic context, troubled to say the least. Tax management is 'bipolar', so to speak. Hearth taxes obey a regional tradition whereas indirect taxes on commodities and exchanges obey rules which in theory are at work in all the kingdom. The royal lieutenant figure in Languedoc soon monopolized by princes of royal blood helps ensure a subtle dialogue between the centre and the periphery, as does the apanage system which characterizes the Valois dynasty, by circulating a large number of officers some of whom are, however, locally born. These tax 'go-betweens' do allow the system to work
Balle, Thierry. "Entreprises en difficulté et fiscalité". Thesis, Grenoble, 2014. http://www.theses.fr/2014GREND011.
Pełny tekst źródłaEntreprise insolvency proceedings are growing up, unfortunately, each year. It seems that - and we understand why – it is easier for each government to rewrite commercial laws instead of giving to these companies a steady and sustainable market. Nevertheless, we think that there is a common actor in all these insolvency proceedings that may help ailing companies : The French public Treasury. In that way, insolvency laws and tax laws have to stop to follow their own way and should combine their forces in a common goal : the entreprise survival. French Treasury, frequently known as the proceeding ogre, should not be seen anymore by the debtor as an enemy, harming his redressment, but as an allied partner and then, the debtor should be able to use the French tax administration power to his own profit. Our works, analyzing the existing proceedings, suggest some new solutions in order to make easier such an adaptation
Zanoutene, Eddy. "Essai sur les systèmes fiscaux optimaux". Electronic Thesis or Diss., Université Paris-Panthéon-Assas, 2023. http://www.theses.fr/2023ASSA0034.
Pełny tekst źródłaThis thesis uses optimal taxation theory and empirical policy evaluation methods to better understand the optimal design of tax systems. The first chapter explores the relationship between the optimal tax schedule and the optimal provision of public goods, either through government funding or through charitable contributions. The second chapter analyzes the consequences for optimal capital taxation of two capital market failures: scale dependence and uninsurable risk in returns to savings. The third chapter looks for the right combination between the personal and the corporate income tax to optimally tax capital income. The fourth chapter exploits a reform that occurred in France in 2013 to elicit responses of both income and taxable wealth to dividend tax hikes
Liu, Qingyuan. "La fiscalité coloniale du royaume de France (1600-1732)". Electronic Thesis or Diss., Sorbonne université, 2024. http://www.theses.fr/2024SORUL012.
Pełny tekst źródłaThe Colonial taxation of the Kingdom of France was a transatlantic customs and tax system closely linked to the economic and commercial activities of the French colonies in the 17th and 18th centuries. It first took shape in the 1670s, with the creation of the Domaine d'Occident tax farm in 1675. This was a system of privileges formerly held by colonial companies, which were transformed into tax rights during the years 1650-1670. In the last quarter of the 17th century, financiers engaged in oceanic trade sought to combine colonial tax rights with commercial privileges in order to obtain additional profits. This gave rise to rivalries between interest groups over colonial taxation.In the 17th century, the administration of colonial taxation was therefore for a long time the responsibility of the Departments of Finance and the Navy. However, from 1698 onwards, the two departments were no longer headed by the same minister. And from the 1710s, as the kingdom's financial problems worsened, the administration of colonial taxes became a bone of contention between the two departments. A series of reforms in the 1720s resolved this dispute. We have chosen the division of the Domaine d'Occident in 1732 as the final point in this study. This event marked the definitive division of colonial taxation between the Contrôle Général des Finances and the Navy and heralded the formation of the definitive model for colonial taxation in the kingdom of France
Dherbécourt, Clément. "La fortune des héritiers : essais sur la transmission du capital en France du Second Empire à la Seconde Guerre mondiale". Paris, EHESS, 2013. http://www.theses.fr/2013EHES0121.
Pełny tekst źródłaThis work of economic history tackles the issue of wealth inequality in an empirical and quantitative way. Lt is composed of four chapters. Each can be read independently from the others. The two first chapters are based on the exploitation of an original data set of 800 individuals of Paris top 1. 5% wealth holders deceased between 1862 and 1882 and their inheritors. I show in particular that the rich inheritors accumulate very little wealth on their own by differentiating two dimensions of wealth increase: capital gains and savings. The second chapter investigates the effect of sibship size on individual and familial reproduction of wealth. The two other chapters tackle the interaction between familial structures, wealth and social mobility in a more general perspective. The data on Parisian estates show a large variability of familial structures according to wealth until the 1950s. The high rates of childlessness at death forces us to understand capital transfers through the lens of the "inheritance networks" of the individuals. The variation of inheritance networks has consequences on the inequality of wealth that are studied thanks to a simulation model of extended families. This notion also enables us to shade a new light on the way the progressivity of inheritance taxation was built in four different countries (here: France, Germany, United Kingdom, United States), which is done in the fourth chapter
Basquiat, Marc de. "Rationalisation d'un système redistributif complexe : une modélisation de l'allocation universelle en France". Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32041.
Pełny tekst źródłaWe offer an update and extension of the Bourguignon and Chiappori (1998) reference document. These authors have shown that the French redistributive system is complex, inflexible, inefficient, not much redistributive and heavily biased against labor income as compared with savings and heritage.We show how the concept of basic income, combined with a flat tax on all income, a uniform tax on assets and additional compassionate services, defines a redistributive set with opposite characteristics.The complexity gives way to a universal allowance paid to all regular residents, which vary only by age, 340 euro a month for adults, 192 euro for children (amounts calculated for 2010, indexed on the evolution of GDP), financed by the levy of 18% of the total revenues. A tax on net assets (1% on all assets net of debt) replaces all of the taxation of wealth and its transmission.We use and adapt the microsimulation tool developed by Landais, Piketty, Saez (2011) to compare the distributional effects of the current system to those of our proposal, with an unprecedented level of accuracy for this type of proposal.In total, the redistributive features analyzed by deciles, percentiles and thousandth of income are close. The main differences open a discussion on the fairness of the current system, particularly with respect to the tax burden on labor and the highest wealth
Jannin, Nicolas. "Essais en économie publique et économie géographique". Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E017.
Pełny tekst źródłaThis PhD thesis covers several topics in the fields of public finance and economic geography. The first article was written with Aurélie Sotura. It is the first known attempt at structurally estimating local public good spillovers. We develop a simple and flexible theoretical framework that allows to empirically test for the presence of public good spillovers between fiscally autonomous jurisdictions – i.e, how much residents of a given jurisdiction bene fit from public goods provided by close-by jurisdictions – and to investigate potential welfare gains from increased centralization of public good provision. Applying our framework to French data, we estimate strong public good spillovers between French municipalities. The second article was written with Benjamin Carantino. We study the normative implications of public good agglomeration externalities and heterogeneous location preferences. We present new graphical evidence suggesting substantive scale economies in the consumption of local public goods. We then build an economic geography model and derive a computable efficiency test for observed spatial transfers. Applying it to French data, we show that ignoring location preferences leads to recommending reforms that mistakenly redistribute towards the densest and richest places. Our findings also suggest that the government uses spatial transfers to compensate unequal public good agglomeration gains. The last article provides novel quasi experimental evidence on behavioral responses to property transaction taxes, using a unique administrative dataset on the universe of housing transactions in France and exploiting a 2014 tax reform
Sharapova-Hang, Olga. "L'autonomie fiscale des collectivités locales : l'analyse comparative de la France et de la Russie". Thesis, Sorbonne Paris Cité, 2018. https://wo.app.u-paris.fr/cgi-bin/WebObjects/TheseWeb.woa/wa/show?t=1037&f=14705.
Pełny tekst źródłaThe present thesis stresses on the tax autonomy of local self-government in France and in Russia; in other words, it focuses on their control of own taxation through the possibility of establishing local taxes representing a significant part of local budgets. Two different models of local tax autonomy "à la française" and "à la russe" are placed in a context of decentralization with variable extent for the countries under study since 1990s, but with a paradoxical tendency to the enlargement of the attributions of local authorities without equal growth of their financial resources. This thesis is not limited to a contemporary state because it also aims for a scrutiny of the evolution of local tax powers over time, namely since 1789 in France and 1861 in Russia. Indeed, the main goals of this study are to clarify the definition, or even the meaning of the tax autonomy of local self-government in France and in Russia, to analyze the situation in both countries in order not only to figure out similarities and divergences, but also to focus on the practical implementation of this notion and to assess its impact both for the State and for local authorities. These targets could not have been achieved without analyzing the origins and the premises of local tax autonomy. Using the picture of a building, the present thesis attempts to demonstrate how the French and Russian States with their local authorities established the foundations and erected the walls before devoting themselves to construct a more modern part of the building that would embody the autonomy of local self-government in issues of taxation. During the research, three main hypotheses emerge. So, for the period until 1917, this study tries to establish that contrary to the French departments and Russians zemstva born by the political will of the State, the primary character of municipalities in comparison with the State, as well as their durability in time, have to bring them to a real tax autonomy, the existence of which would be incontestable. Then, it suggests that this difference in terms of degrees of autonomy trailed off face to a growing socioeconomic weight of supra-municipal levels in both countries in the XX century and leaded to the appearance of significant tax autonomy of local authorities independently of their categories. Finally, the thesis suggests that starting from the 1980s/90s, in view of the new role of local self-government as a whole, the Russian and French States had to evolve towards a larger tax autonomy of local authorities. This research underlines the utopian character of any ideal model of local tax autonomy however searched (in vain) for a long time by various governments and political regimes in France and in Russia. Therefore, it has no ambition to elaborate an universal and "magical" recipe, to find a golden mean between the full absorption of local taxation by that one of the State and the complete, see anarchic, freedom of local self-government in issues of taxation. The analysis may finally encourage the emergence of ideas for improving the financial situation of local authorities in both studied countries
Spach, Miléna. "Une analyse économique des déterminants de la consommation de drogues à l'adolescence". Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010023/document.
Pełny tekst źródłaThis thesis starts with the recognition that, in order to curb drugs use (alcohol, tobacco, cannabis), it is necessary to precisely analyze the determinants of entry into these consumptions, especially during adolescence. The tools provided by the economic analysis allow us to shed new light on these determinants. After presenting an overview of public policies fighting against tobacco and alcohol in France, we articulate our thinking around four main themes. First, we analyze the monetary resources available to the adolescents, and we show that the amount and the origin (pocket money, illegal activity, etc.) of these resources are key determinants of adolescent drugs use. Second, we examine the issue of complementarity and substitution between tobacco and alcohol use. We highlight that a taxation policy on spirits helps reduce both the use of spirits and tobacco for European adolescents, but the results are heterogeneous according to the group of European countries considered. Third, we examine the influence of peer group structure on adolescent's consumption of drugs. We emphasize that adolescent's drugs use positively depends on the number of peers perceived as drug users, and negatively on the size of the peer group, the desire to acquire a higher social status or good relationship with peers. Fourth, we provide a theoretical analysis highlighting that traditional policies based on costs' increase (taxation, consumption restrictions, etc.) face decreasing returns. As a result, considering the benefits of drug use (via pleasure) offers new avenues for reflection for public policies
Keryjaouen, Isa. "Contribution à l'étude de la fiscalité environnementale : regards croisés à partir de la France et du Brésil". Electronic Thesis or Diss., Lorient, 2022. http://www.theses.fr/2022LORIL617.
Pełny tekst źródłaThe protection of the environment is not a new concern at state level and yet it is still not satisfactory and fully effective in the countries covered in this study: France and Brazil. And even if on the one hand, an increase has been observed in public debate regarding the protection of the environment by fiscal means, on the other hand, the implementation of environmental fiscal tools in national taxation systems remains marginal. Through behavioral incentive or dissuasion techniques, taxation has a particularly privileged role amongst environmental protection instruments, based on the polluter pays and prevention or precaution principles, but also on the economic theory of double dividends. However, obstacles remain, related on the one hand to the difficulty of reconciling fiscal mechanisms with other, no less important, principles such as legality, equality and budgetary universality and on the other hand to the necessity of overcoming certain economic and budgetary risks intrinsic to environmental taxation. Thus, this study aims to contribute to the current discussion by looking at the French and Brazilian perspectives, particularly regarding the formulation of environmental tax law and its various dimensions, be they in the environmental, political, economical or social domains
Assous, Lionel. "La définition des incorporels en droit fiscal". Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020041.
Pełny tekst źródłaFor a definition of a fixed asset in Taxation Law we must be guided by those criteria that in the first instance enable the identification of an underlying asset and the calculation of the acquisition cost for that asset. The difficulty resides in the fact that the General Taxation Code contains only one provision, article 38 quinquies (fifth section) of Appendix III which stipulates that: “Fixed assets shall be recorded on the balance sheet at their original value”. Although the Code deals with measurability it falls silent on identification. In the absence of a purely fiscal definition, we need to turn to accountancy law. In this regard, it emerges from article 38 quater (fourth section) of Appendix III of the General Taxation Code that "businesses shall comply with the definitions set out by the General Accountancy Plan subject to these not being incompatible with the applicable regulations for the calculation of tax brackets". In this regard, the General Accountancy Plan defines an asset as “an identifiable component of property having a positive value for the entity, i.e. a component generating a resource that the entity controls owing to previous events and from which it anticipates future financial advantage”. This definition is the result of a profound reform of our accountancy practices. In fact, accountancy has been in a state of upheaval since 1st January 2005, when all listed companies within the European Union were required to publish their consolidated accounts in accordance with international accountancy regulations. What is more, and also under the influence of international accountancy regulations, internal accountancy now tends to favour a financial approach to the detriment of a traditionally asset-based approach. The definition of intangible fixed assets fully confirms this trend and for some it heralds the ultimate disappearance of any specifically French accounting and taxation law
Bzowski, Guillaume. "L'instrumentalisation fiscale du droit de propriété". Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020029/document.
Pełny tekst źródłaLegal ownership is one of the main pillars on which tax law is based and around which property taxation revolves. It appears that tax optimisation is merely about improving the tax consequences of a legal operation based on the manipulation of legal ownership. The means used to shape the property rights affect the legal and tax consequences. Is such manipulation of legal ownership for tax purposes subject to a fixed rule? Does this rule allow to draw a categorisation of all instruments used in order to exploit legal ownership for tax purposes? It appears that these instruments are but legal mechanisms. They consist either in a deconstruction of ownership itself or of its value, or in a specific ownership assignment in legal or spatiotemporal terms
Esmenjaud, Juliette. "L'impact de la mobilité internationale sur la fiscalité des personnes physiques". Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1027.
Pełny tekst źródłaThe purpose of this Thesis is to identify the applicable rules for mobile workers, defined as individuals who chose to either move to France for work or become expatriates working abroad, and the tax consequences related to such mobility. One of the main points will be to determine the tax residency of such individuals in order to identify the applicable treatments, by taking into account the specificity of each situation. We will examine the rules and special treatments raised by not only our internal law but by tax treaties as well. Indeed, tax treaties set forth special rules in order to avoid tax payers from being taxed several times on the same income. We will identify the particular tax rules’ field of application that applies for these workers in the context of international mobility
Elhabbouli, Hicham. "Le contrat d'assurance vie en droit comparé franco-marocain". Thesis, Rennes 1, 2015. http://www.theses.fr/2015REN1G008/document.
Pełny tekst źródłaLife insurance is the preferred placement of French. At that mass activity is a fundamental problem, the accounting of legal rules, technical and tax applicable to life insurance contracts with the insurance needs of consumer protection. By cons in Morocco, many Moroccans who can not afford this contract, for various reasons: economic, social or religious. This study aims to transcend the mere field of law, and take into account social, technical, economic and tax-related life insurance contract in France and Morocco. The objective is to observe the gaps and hence reflect on ways of improving the introduction to Moroccan law
Garlanda-Longueville, Lorenzo. "Fiscalité bancaire, politique monétaire et annonces budgétaires : trois essais en économie bancaire et financière internationale". Electronic Thesis or Diss., Paris 10, 2023. http://www.theses.fr/2023PA100145.
Pełny tekst źródłaThis thesis is part of the general field of international financial macroeconomics, and more specifically of international banking and financial economics. Its aim is to analyze the allocation of bank debt and assets, with a particular focus on monetary policy. In this way, we highlight the specific nature of banking activities in these territories, namely the extensive use of internal debt, particularly when the debtor is highly taxed.In our first chapter, we first document the process of banking globalization, highlighting the surge in cross-border banking activities since the 1980s. We then show that OFCs, which account for a negligible share of global GDP, hold over 20% of cross-border banking assets, making them the largest banking system in the world. By mobilizing international data on these territories for the first time, we are able to show how the geographical location of cross-border intra-group outstandings is neither random, nor based on underlying economic exchanges. In particular, we present evidence of the disproportionate weight of certain jurisdictions in the location of cross-border intra-group outstandings of major banking systems: this disproportion is measured by comparing the distribution of intra-group outstandings by creditor tax rate quintiles with the distribution of inter-group outstandings.Our second chapter documents the evolution of international amount outstandings between China and Hong Kong, reflecting their banking integration. Through a variety of monetary policy variables, we assess the impact of Chinese monetary shocks on Hong Kong cross-border create loans. Our results indicate that a large part of the decline in the level of outstandings, observed as early as 2015, can be attributed to the People's Bank of China's accommodative monetary policy and its direct consequence: the narrowing of the spread between Chinese rates and those of advanced countries. We explain this development by yield-seeking behavior on the part of international banks resident in Hong Kong. Furthermore, in line with recent literature on the transmission of Chinese monetary policy, we show that the latter now operates fully within a market interest rate logic and no longer through purely quantitative instruments (quotas, credit control and reserve requirements), which were its hallmark in the 1990s and early 2000s. Finally, we compare these results with the monetary policy transmission of the hegemon, the United States. The latter indicate that the effect of Chinese monetary policy on Hong Kong's international banking assets is stronger than that of Fed policy.In our 3rd chapter, we propose to apply the idea of fiscal forward guidance to the French framework and measure the effect of President Emmanuel Macron's announcements during the COVID crisis on French financial markets. Distinguishing between the effect of press releases or leaks about future announcements and the effects specific to the announcements themselves, we show how each impacts i) the French equity market and ii) the sovereign spreads between France and Germany. We also show that the addresses and the announcement of those addresses have mixed effects on the volatility of our two indicators. Our results suggest that communication by fiscal policy-makers has an overall positive effect and can help reassure financial markets, while promoting strong fiscal support policies in times of uncertainty
Baumann, Elke. "Der Einfluß der internationalen Besteuerung auf die Erzielung grenzüberschreitender Einkünfte". Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2002. http://nbn-resolving.de/urn:nbn:de:swb:14-1021624162250-36452.
Pełny tekst źródłaThe importance of international capital flows and the increasing mobility of human capital give more and more weight to the question of taxation of the revenues thereof. This study analyses the effects of the actual system of international taxation in this context. Ideally, free factor flows should lead to efficient production structures with companies, capital owners and workers choosing their location of input where the productivity is highest; taxation should have no influence on this process. The analysis starts with a description of the existing international taxation principles. It then continues with the effects of the international taxation on the geographical allocation of the production factors capital and work and the conditions a system of international taxation has to fulfil for optimal global allocation. The existing international tax law for cross border revenues between Germany and France, and Germany and the United States, respectively, is compared with such an ideal system joined with an introduction to the national and international tax law of the countries considered. Given this information, a reform proposal for international taxation guaranteeing efficient factor allocations is presented with examples for the three countries and the different revenues. This reform proposal is characterised by its pragmatic concept: It disturbs the tax autonomies of the countries the least it has to and it is relatively easy to introduce
Sicsic, Michaël. "Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail". Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020068.
Pełny tekst źródłaThis thesis focuses on the financial incentives to work and invest in R&D in France, their evolution and their effects. First, we simulate the incentives to work of the French population both at the intensive and extensive margin, taking into account all taxes on labor income and means-tested benefits. Our estimations show that incentives have increased at the bottom of the income distribution since 1998 as a result of reforms that occured in the 2000s, and that marginal tax rates have shifted from a U-shaped form based on income levels to a tilde-shaped form. Between 1998 and 2014, incentives to work at the intensive margin rose for very low incomes due to the implementation of several reforms. Then, individuals' behavioural responses to these incentives to work are evaluated exploiting tax and means-tested reforms that took place between 2006 and 2015. It shows that the effects of marginal tax rates on labour income are relatively small overall but very heterogeneous depending on individual characteristics. Reactions would be stronger for income tax reforms than for means-tested benefit reforms. Finally, we study the subsidies and tax incentives for R&D (Research Tax Credit and contribution reduction for Young Innovative Firms). We show that R&D support rates increased mostly for small firms in the 2000s. For these firms, we highlight the effect of the sharp increase in R&D public support on employment devoted to R&D activities. This effect would have been positive and increasing between 2004 and 2010, but less than the increase in aid received between 2008 and 2010
Sicre, Monique. "La fiscalitat dels treballadors transfronterers entre Espanya i França". Doctoral thesis, Universitat de Girona, 2021. http://hdl.handle.net/10803/673365.
Pełny tekst źródłaEl Dret de la Unió Europea preveu que les persones puguin circular lliurement per raons professionals d’un Estat membre a un altre sense patir cap discriminació en relació amb l’ocupació, la remuneració o d’altres condicions de treball. Ara bé, l’exercici efectiu d’aquest dret comporta diverses problemàtiques jurídiques. Per exemple, en l’àmbit fiscal, un dels principals problemes rau en que, per una part, l’Estat de residència pot gravar la renda mundial del contribuent resident i, per l’altre, que l’Estat d’ocupació també pot gravar les rendes obtingudes en el seu territori pel no resident, la qual cosa pot produir situacions de doble imposició. Per tal d’evitar aquestes situacions, una primera mesura és determinar quin Estat ha de prendre en consideració la situació econòmica personal del contribuent. Davant d’aquesta situació conflictiva, són els Convenis per evitar la doble imposició els que defineixen quin Estat té la competència impositiva i els que determinen les regles per eliminar la doble imposició. Un dels principals sectors on aquesta problemàtica s’ha vist notablement incrementada és el transfronterer, donat el creixement de desplaçaments professionals d’aquesta tipologia en els últims anys, essent aquest l’objecte principal d’aquest treball. En aquest estudi es realitza un anàlisi dels diferents tractaments fiscals aplicables a cada situació laboral i s’examina l’adequació de la legislació dels Estats a les recomanacions de la Comissió Europea. Així, per exemple, tot i que els ordenaments jurídics dels Estats membres prenen com a criteri per establir l’obligació de tributar, la residència, i no la nacionalitat, el Tribunal Superior de Justícia de la Unió Europea ha constatat en nombroses ocasions que les normatives tributàries internes eren contràries al Dret comunitari. En concret, aquest treball, a més d’estudiar les regles generals en relació amb la problemàtica exposada, té com objectiu específic dur a terme un estudi sobre la fiscalitat dels treballadors transfronterers entre Espanya i França, respecte les rendes i la protecció social, durant i després una situació laboral, amb l’objectiu d’identificar les possibles discriminacions que poden patir aquest tipus de treballadors
Programa de Doctorat Interuniversitari en Dret, Economia i Empresa
Programa de Doctorat Interuniversitari en Dret, Economia i Empresa
Baumann, Elke. "Der Einfluß der internationalen Besteuerung auf die Erzielung grenzüberschreitender Einkünfte: ein Reformvorschlag". Doctoral thesis, Technische Universität Dresden, 2001. https://tud.qucosa.de/id/qucosa%3A24140.
Pełny tekst źródłaThe importance of international capital flows and the increasing mobility of human capital give more and more weight to the question of taxation of the revenues thereof. This study analyses the effects of the actual system of international taxation in this context. Ideally, free factor flows should lead to efficient production structures with companies, capital owners and workers choosing their location of input where the productivity is highest; taxation should have no influence on this process. The analysis starts with a description of the existing international taxation principles. It then continues with the effects of the international taxation on the geographical allocation of the production factors capital and work and the conditions a system of international taxation has to fulfil for optimal global allocation. The existing international tax law for cross border revenues between Germany and France, and Germany and the United States, respectively, is compared with such an ideal system joined with an introduction to the national and international tax law of the countries considered. Given this information, a reform proposal for international taxation guaranteeing efficient factor allocations is presented with examples for the three countries and the different revenues. This reform proposal is characterised by its pragmatic concept: It disturbs the tax autonomies of the countries the least it has to and it is relatively easy to introduce.
Aouimeur, Assia. "Les difficultés de mise en oeuvre de la fiscalité environnementale". Electronic Thesis or Diss., Sorbonne Paris Cité, 2019. http://www.theses.fr/2019USPCD005.
Pełny tekst źródłaIn the face of the ecological crisis, the States do not put any work to act effectively against the pollution and thus to consider the deployment of an ecological public order. The applied and preferred tools are the most adapted to the needs, the competitiveness of the industries and are the least effective. The government prefers to use regulatory standards and greenhouse gas emission permits to protect the environment, excluding the taxation deemed unpopular, too restrictive yet very effective to encourage economic agents to change their behavior over the long term.This environmental-related tax, essentially called “environmental taxation”, is confronted with a panoply of institutional, legal, political, economic and social obstacles that are difficult to surmount. In spite of a real potentiality, the tax related to the environment does not manage to be included in the French tax system, in EU law and in international law.Despite the real potential, the related taxation fails to fit into the national tax system, EU law and international law. The Nordic countries seem to be the exception.Environmental taxation must be at the service of the environment and thus meet this purpose. However, the only function of the latter is budgetary performance, the tax systems adopted favoring the protection of the environment are few in number.The thesis proposes to provide answers to obstacles to the emergence of environmental taxation in France, EU law and international law
Monteiro, Aurélie. "L'apport-cession-délocalisation". Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020042/document.
Pełny tekst źródłaA dedicated three-step tax scheme has been designed for individuals holding assets with a latent capital gain; willing to reinvest their profits into other activities and reduce taxes on capital gains normally owed: Capital contribution of the assets held by this individual to a company in exchange of shares (Step 1), sales of those assets by the this company to a third-party (Step 2), relocation of the individual to another country (Step 3). The objective is for this individual to beneficiate from a deferred taxation on the capital contribution and for this company to sell assets on a tax-free basis. The company will therefore be able to reinvest the price from the assets sales and the individual will only be taxed when received shares are subsequently sold. In domestic situations, this tax scheme only offers deferral of taxes on capital gains ; but combined with the individual relocation, it enables to drastically reduce if not totally suppress taxes. Since then, legislators and judges have clearly identified conditions defining tax abuse, have defined new rules related to capital contribution to companies controlled by the contributor and have implemented exit-tax mechanisms. Despite this new legal framework, the studied tax scheme is still of significant interest. Additionally, some aspects of the exit-tax might certainly be challenged in regards to European Union law and European fiscal conventions
Mindzie, Mi Ngou Milama Sylvia Nelly. "Les alternatives de droit privé au financement par l'impôt des investissements publics". Thesis, Tours, 2016. http://www.theses.fr/2016TOUR1007.
Pełny tekst źródłaAs it is becoming less and less easier for the Government or its regional authorities, due to more and more limited budgetary resources, to maintain their mission of general interest, that is to say providing and renewing public investments, our legal study proposes to provide alternatives to taxation so as to assure a private financing of public investments. In the context of an accurate analysis, taking its source from private Law, of contractual techniques of private financing of public investments. Helping public decision-makers to fully identify all the alternatives to taxation through private Law, extent of its legal regime in every sense, here is the purpose of our study. But also the possibility for them to fully understand consequences of this kind of financing of public investments, analyzing its advantages and disadvantages particularly in comparison to taxation
Ravel, d'Esclapon Anne de. "La lutte contre les paradis fiscaux à l'aune des exemples français et américain". Thesis, Strasbourg, 2016. http://www.theses.fr/2016STRAA013.
Pełny tekst źródłaFinancial scandals and the massive drain of tax revenue have highlighted the fight against tax havens. At a national level, France and the United States are strengthening their laws in order to eradicate tax havens. They focus on tax cooperation. But the fight has to be also at an international level. The OECD and the European Union are adopting an important series of measures about tax cooperation. The fight against tax havens is organized around two main lines: unilateralism and multilateralism
Haffner, Caio Cesar Assenço. "Vida urbana, mercado interno e tributação na Região Mogiana (1898-1913) = um estudo comparativo da evolução dos Municipios Mogi Guaçu, Mogi Mirim, Franca e Ribeirão Preto". [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/285637.
Pełny tekst źródłaDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-15T05:56:54Z (GMT). No. of bitstreams: 1 Haffner_CaioCesarAssenco_M.pdf: 945678 bytes, checksum: f56b81818f9a8c11de92b23e3ec22ef1 (MD5) Previous issue date: 2009
Resumo: Esta dissertação trata do processo de desenvolvimento econômico de uma região localizada no nordeste do Estado de São Paulo, tributária da Cia. Mogiana de Estradas de Ferro, desde a sua gênese, no século XVII (1655), até o ano de 1913, enfatizando-se o período de 1898 a 1913. Em especial, a dissertação analisa o surgimento de três economias de exportação: açúcar, algodão e café, levando-se em conta o processo de desenvolvimento desencadeado na região por estes três produtos. O foco de análise é direcionado à formação do mercado interno e ao processo de industrialização incipiente, em com as suas relações com o setor exportador
Abstract: This dissertation concerns the process of the economic development of a region located in the northern part of São Paulo state, taxation of the Mogiana Railroad Company, since its genesis, in the seventeenth century (1655), until the year of 1913, mphasizing the period from 1898 to 1913. In special, this dissertation analyses the emergence of three export economies: sugar, cotton and coffee, considering the process of development triggered in this region for these three products. The focus of the analyses is directed to the domestic market formation and to the incipient industrialization process, aswell as to its relationship to the export sector
Mestrado
Historia Economica
Mestre em Desenvolvimento Econômico
Serra, Olivier. "Le législateur et le marché vinicole sous la Troisième République". Thesis, Bordeaux 4, 2012. http://www.theses.fr/2012BOR40039.
Pełny tekst źródłaThe study of the genesis of French law surrounding the wine trade under the Third French Republic is essential to understand the ins and outs of French present wine law. Actually, almost the whole present wine law appears between the eighties of the nineteenth century and the thirties of the twentieth century. The analysis of the French legislator’s approach displays the determination to set up a large-scale policy in order to protect a production enduring, during this period, a structural slump crisis. The fraud on the composition of the wine and on its origin, during the last years of the nineteenth century, characterizes the market of the wine. This one is led astray by unfair competition and the loss of consumer’s landmark. Endemic overproduction of French viticulture during the first part of the twentieth century, competition of foreign wines, and restriction of French and international outlets, push legislator into protecting national viticulture by several measures for redefining behavior of the trade and the production. French legislator tries, at the same time, to push for quality and controlling market. Protectionist and agrarian policy triumph in the French Parliament and government to protect this flagship of the French agricultural production in the Third French Republic
Jarige, Benoit. "La fiscalité internationale des sociétés de personnes : étude critique des images fiscales à la lumière des droits britannique et américain". Electronic Thesis or Diss., Bordeaux, 2022. http://www.theses.fr/2022BORD0099.
Pełny tekst źródłaTransparency, semi-transparency, translucency or fiscal personality are tax images used as a paradigm in the French conception of partnerships in international tax law, in that those images are used to think and resolve the issues raised by the taxation, in France, of international partnerships. Based on those images, the French conception of international taxation of partnership distinguishes between local partnerships and foreign partnerships. On the one hand, local partnerships are said to be semi-transparent or translucent and to have a fiscal personality distinct from their partners. Thusly, local partnerships are construed as the subject of a tax that is yet paid by the partners. Consequently, local partnerships are qualified as resident for the purpose of the bilateral conventions and the foreign partners cannot claim the application of the treaty. On the other hand, the recognition of the transparency of foreign partnerships is accepted in French tax law so the partners may claim the stipulations of the bilateral convention. This conception of international taxation of partnerships, founded on a dual approach of partnerships, is isolated from the taxation known in others countries and lacks coherence in the view of the French tax law. With a critical study of tax images in the light of the British law and the American law, this conception may be challenged. The comparison between French partnerships and British and American partnerships permits to overcome the otherness suggested by the resort of tax images, and to demonstrate instead the unity among those entities (Part 1). Once it has been ascertained, this unity challenges the foundation of the French conception of international taxation of partnership and allows the prospect of its renewal (Part 2)
Bušovská, Monika. "Analýza protikrizových opatření v oblasti daní v zemích EU". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73719.
Pełny tekst źródłaRobert, Eric. "Eléments d'une théorie de la frontière appliqués au droit fiscal". Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020046/document.
Pełny tekst źródłaEven though its disappearance seems to be predictable, at least within the European Union, the legal notion of “Border” remains subject to a high degree of uncertainty. No general definition which combines clarity and precision, has been formulated on this matter yet. Therefore, time has come to provide a rigorous “definition” of this limit which separates the territories of the states. In other words, an attempt to theorize the notion of “Border” will be carried out in this book. The choice of a theoretical approach does not necessarily imply, however, to undertake a study remote from reality. To the contrary, an appropriate definition must be based on empirical data: selected matters among the huge amount of information available will be, as a result, the main source of this work. Among them, tax law (domestic, European and international) will play a key role due to the personal background of the author. The latter, however, did not forget to cover other disciplines. A wide-ranging scope is necessary where the objective is to reach the irreducible gist of a legal notion: International Public Law, Private International Law, Political Science as well as Sociology will be dealt with in this book. Two distinct functions (meanwhile complementary) will immediately be identified as the main components of the notion of “Border”: the dividing line, seen as impenetrable under International Public Law, that separates the territories of the States on one hand (so-called "international border"), and the permeable filter which regulates by way of discriminatory rules the movements (e.g. goods, persons, rights, values) between the states on the other hand (so-called “obstacle-border"). Due to limited time and space, however, this book will only focus on the first component, namely the international border. A study of its functions (i.e. what is the purpose for the impenetrability of the border?), will be followed by a study of its object (what is the scope of the impenetrability of the border?). The study of the functions will demonstrate that the international border, as a cause and a consequence of the principle of territorial exclusivity (i.e. monopoly of violence within the territorial borders), has strong ties with the concept of “Modern State”. Moreover, many fundamental notions generally attached to modern statute law (e.g. coercion, sovereignty, legal dualism) will be reconsidered in the light of this principle of impenetrability. Further, the analysis of the object of the international border will enable the author to eliminate certain jeopardizing uncertainties. Among others, the issue concerning the existence (or not) of a kinship between the “Border” and the territoriality of the law (including Power to Tax) will eventually be resolved: the territoriality principle, irrespective of its forms, is not an appearance (neither a component) of the international border. All activities undertaken by a state (i.e. legislative and executive powers), therefore, are not forced by law to be circumscribed to the territorial limits of that state. Only the core of the Imperium of a Modern State, that is to say the coercive power itself, seems to be subject to the impenetrability of the Border. In short, this book does not provide for (and is not aimed at) a general and all-comprehensive theory on “Borders”. Some of the major features of the latter are, however, clearly characterized herewith in order to provide the reader with another tool to scrutinize positive law
De, Ravel d'Esclapon Anne. "La lutte contre les paradis fiscaux à l'aune des exemples français et américain". Thesis, 2016. http://www.theses.fr/2016STRAA013/document.
Pełny tekst źródłaFinancial scandals and the massive drain of tax revenue have highlighted the fight against tax havens. At a national level, France and the United States are strengthening their laws in order to eradicate tax havens. They focus on tax cooperation. But the fight has to be also at an international level. The OECD and the European Union are adopting an important series of measures about tax cooperation. The fight against tax havens is organized around two main lines: unilateralism and multilateralism
Hinchliffe, Sarah Aranka. "Opus Wine: An Optimum Framework For The Wine Industry Within A Supply Chain". Thesis, 2017. https://vuir.vu.edu.au/42232/.
Pełny tekst źródła