Academic literature on the topic 'Histoire de la fiscalité'
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Journal articles on the topic "Histoire de la fiscalité"
Riskwait, Mirza. "Les nouveaux enjeux de la fiscalité ultra-marine." Gestion & Finances Publiques, no. 2 (March 2020): 54–58. http://dx.doi.org/10.3166/gfp.2020.2.009.
Full textNye, John Vincent. "Guerre, commerce, guerre commerciale : l'économie politique des échanges franco-anglais réexaminée." Annales. Histoire, Sciences Sociales 47, no. 3 (June 1992): 613–32. http://dx.doi.org/10.3406/ahess.1992.279066.
Full textGuinot, Enric. "El patrimoni reial al País Valencià a inicis del segle XV." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 581. http://dx.doi.org/10.3989/aem.1992.v22.1082.
Full textSánchez Martínez, Manuel. "La fiscalidad real en Cataluña (siglo XIV)." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 341. http://dx.doi.org/10.3989/aem.1992.v22.1074.
Full textGarcía Fernández, Ernesto. "Finanzas y fiscalidad de la villa de Lequeitio (1325-1512)." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 711. http://dx.doi.org/10.3989/aem.1992.v22.1086.
Full textCollantes de Terán Sánchez, Antonio. "Los estudios sobre las haciendas concejiles españolas en la Edad Media." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 323. http://dx.doi.org/10.3989/aem.1992.v22.1073.
Full textGuichard, Pascal. "Politique flavienne et fiscalité en Hispania." Mélanges de la Casa de Velázquez 26, no. 1 (1990): 45–73. http://dx.doi.org/10.3406/casa.1990.2559.
Full textCollin, Jean-Pierre. "Les stratégies fiscales municipales et la gestion de l’agglomération urbaine : le cas de la Ville de Montréal entre 1910 et 1965." Articles 23, no. 1 (June 27, 2013): 19–31. http://dx.doi.org/10.7202/1016694ar.
Full textChristol, Michel. "L’organisateur du Centre Gustave-Glotz et l’historien de la fiscalité." Cahiers du Centre Gustave Glotz 22, no. 1 (2011): 85–94. http://dx.doi.org/10.3406/ccgg.2011.1754.
Full textVallejo Pousada, Rafael. "Fiscalité et revenu agraire en Espagne au xixe siècle." Histoire & Sociétés Rurales 34, no. 2 (2010): 109. http://dx.doi.org/10.3917/hsr.034.0109.
Full textDissertations / Theses on the topic "Histoire de la fiscalité"
Al, Arja Rabih. "La fiscalité directe au Liban : Histoire et processus d'une modernisation." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30046/document.
Full textMany cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of this system is not currently considered. For this reason, the new law should figure out the appropriate conducts for a better application of the global tax.At this level, the Egyptian and the Tunisian experiences could be sources of inspiration. The first one regarding the tax audit on the revenues from movable capitals, commercial and industrial activities and the liberal professions. The second one related to the application of the “forecasted installments” and the “stopping at source”
Vimar, Jean-Gabriel. "Aux origines de la fiscalité moderne : le bas Moyen âge." Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0355.
Full textThis thesis’ aim would be to know whether or not it is relevant to assume that the late medieval period saw the fleeting premises of our modern fiscality. The approach which has been selected will be at the cross-way between the classic approach of the historian and the more unusual approach typical of tax law study. According to quantitative criteria and qualitative criteria typical of twenty-first century, we will try to estimate the "modernity" of late Middle ages French fiscality
Watteyne, Simon. "La prédominance d'une fiscalité libérale en Belgique. Une histoire politique (1847-1962)." Doctoral thesis, Universite Libre de Bruxelles, 2021. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/321499.
Full textThis study traces the history of the political conflicts that punctuated the major orientations of taxation in Belgium, starting with the attempted tax reforms of the first liberal cabinet in 1847, during the Flanders crisis, and ending with the major reform of direct taxation in 1962. It also describes the main actors behind these political tax battles and their motivations. Finally, it makes a major observation: since the country's independence in 1830, Belgium has been built as a tax haven for Belgian and foreign movable capital. Supported by the financial and business elite, the Catholic conservatives and liberals, who held on to the portfolio of the Ministry of Finance throughout the nineteenth and twentieth centuries, resolutely defended, with varying degrees of success, the predominance of liberal principles protecting movable fortunes placed in Belgium against tax policies: absolute respect for banking secrecy, non registered shares and bonds, lack of a cadastre of fortunes, moderate or even non-existent taxation of the various incomes from capital with almost systematically lower rates for foreign nationals, absence of a general tax on wealth.
Doctorat en Histoire, histoire de l'art et archéologie
info:eu-repo/semantics/nonPublished
Athané, François. "Le don : histoire du concept, évolution des pratiques." Thesis, Paris 10, 2008. http://www.theses.fr/2008PA100112/document.
Full textThe gift has been a major topic in anthropology and sociology of economics since Mauss’ The Gift. In the 1st chapter, the main notions of this writing (gift, debt, obligation, exchange) are studied in relation to Mauss’ commitment to socialism and mutualism, and to his vision of Bolchevism. The 2nd chapter looks at the gift in the works of C. Lévi-Strauss, Claude Lefort, Derrida, and in Kabylia’s ethnology (René Maunier, Bourdieu). The 3rd chapter defines the gift with respect to obligation, and differentiates it from other kinds of transfers of goods, such as taxes, fines, compensation, redistribution, and commerce, by looking at the works of Hobbes, Wittgenstein, David Lewis, J. R. Searle, Robert Lowie, K. Polanyi, M. Godelier, Alain Testart. The Potlatch and the Kula are examined in order to link technics, production, custom, political hierarchy and the circulation of goods. The 4th chapter treats the gift throughout the Middle Ages (by discussing the works of M. Bloch, G. Duby, Max Weber, N. Elias) : generosity, charity and alms. The role of the gift in the genesis of the tax system, the state and the church are studied. This gives way to a general classification of the transfers of goods. The concept of ‘metatransfer’ is defined, and its heuristic power is exposed. The final chapter investigates the necessity and universality of the gift, compares transfers of goods between humans to transfers of resources in the animal societies (reciprocal altruism, kinship altruism, group selection, sexual selection of caring, works of Wynne-Edwards, J. Maynard Smith, William Hamilton, F. De Waal), and examines the possibility of naturalizing the gift
Engle, Eric [Verfasser]. "La théorie et histoire de la fiscalité aux USA: La nouvelle orthodoxie economique / Eric Engle." München : GRIN Verlag, 2010. http://d-nb.info/1188023349/34.
Full textEngle, Eric A. [Verfasser]. "La théorie et histoire de la fiscalité aux USA: La nouvelle orthodoxie economique / Eric Engle." München : GRIN Verlag, 2010. http://nbn-resolving.de/urn:nbn:de:101:1-2019060703072205860629.
Full textBransbourg, Gilles. "Fiscalité et enjeux de pouvoir dans le monde romain." Paris, EHESS, 2010. http://www.theses.fr/2010EHES0002.
Full textWith a clear reference to long term Braudelian historical perspectives, that dissertation aims at an approach of ancient societies' economic history that is as dynamic as it is usually considered for modem societies. With a complete disregard for the classic primitivism -modernism controversy, it is analysing the progressive emergence of a political economy of the Roman State. A contribution-based system is replacing the predatory step at a scale in geographical, complexity and legislative terms never reached before and not to be met again before Modem Times. Getting a share of the fiscal surplus became the main factor behind the conflicts opposing the different ruling classes of Imperial Rome. It is thus essential to examine the interactions between armies, cities, central power, great landowners and eventually the churches. Since money played a more and more important role in mediating wealth circulation, monetary and taxation policies got intimately embedded together. This work leads to numerical and dynamic results regarding the evolution of monetary aggregates, taxation rates and imperial budget. Noticeably, comparing the two latter would imply that the Empire population was barely living at survival rate. This is quite opposite to our estimate of the overall degree of prosperity. In reality, provincial powers were able to capture a significant share of tax revenues, although our sources confuse tax levies and public spending. What is thus at stake is how that 'black matter' gets effectively shared between these different layers of powerful power classes and how it shapes the political conflicts of the Roman society
Carytsiotis, Marie Myriam. "Histoire et économie d'une île-monastère : Patmos XIe - XVIe siècles." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0614.
Full textHistory and economy of a monastery-island: Patmos (11th - 16th century). It is widely accepted that around the year 95 A.D, John the apostle was sent to exile to Patmos by the emperor Domitian. John the Evangelist is said to have written the Apocalypse on this island. From the next 1000 years or so, the island was treated with relative indifference by outsiders. It was in the 11th century, under Byzantine rule, that the island of Patmos came to life with the arrival of the monk Christodoulos to whom emperor Alexis I Comnenos gave the island. There, in the year 1088, he had the monastery St John the Theologian built.It was at this point that the island underwent a radical transformation, its daily life being dictated by the rhythm of the monastery, hence the title of our thesis : "monastery-island".This lays the foundation of our work which offers a study of the activity of the island up until the Ottoman occupation in the 16th century. For the next five centuries, Patmos is subjected to the successive Byzantine and Venitian dominations, however the monastery makes sure to remain independant. We will thus reflect upon the means used by the monks to maintain control over their island, along with both the economical and cultural consequences that arose from them
Saadoun, Ratiba. "La privatisation des entreprises industrielles en Algérie : analyse, histoire et développement." Thesis, Lyon 2, 2012. http://www.theses.fr/2012LYO22007/document.
Full textThe privatization of industrial enterprises in Algeria was initiated in 1995 by the SAP (Structural Adjustment Program) applied to an economy that was insolvent. The privatization of companies under the aegis of the IMF and the World Bank had therefore the main objective to reduce government expenditure in order to restore the balance of both state budget and external accounts in the context of an economy in the process of gradual liberalization. The SAP measures including privatization are not integrated into an industrial policy. In 2001 an ordinance stipulates that all companies can be privatized. A turning point was however observed in 2007 because privatization is integrated into an industrial policy. Privatization must now help to stop the deindustrialization that began during the 1980s and exacerbated by the SAP and to improve the competitiveness of the Algerian economy. After a failure, the privatization results improves by a quantitative point of view (from 2005) and qualitative (non-hydrocarbon FDI), especially in 2007, as shown in our assessment that is global, and dealing also in details of cases of privatized enterprises. However, since 2008, the "business climate" marked by legal instability, interventionism, the global economic crisis does not seem conducive to a privatization that could help the Algerian industry to go out of its dependence on hydrocarbons. We conclude that despite a few successes, the privatization of enterprises in Algeria failed because these last ones have not benefited from prior strategic restructuring. In addition, privatization has not been supervised by effective institutions and industrial policy
Jaudon, Bruno. "Les compoix de Languedoc (XIVe-XVIIIe siècle) : pour une autre histoire de l'État, du territoire et de la société." Thesis, Montpellier 3, 2011. http://www.theses.fr/2011MON30054/document.
Full textThe Languedoc compoix are, for medieval and modern times, the forerunners of actual land registers. Prior to the French Revolution, they were potentially used as fiscal tools by each one of the Province 2700 former municipalities. This documentary source has been widely used by historians, at first by Albert Soboul and Emmanuel Le Roy Ladurie for economic and social investigations. But the own history of the compoix has never been written before. However it acts as a prism able to show a lot of facets in ancient Languedoc political, institutional and social life evolutions – and this nearly over five centuries. As they were created to distribute the land tax between taxpayers, the compoix constitute an observation point of the way a provincial society puts up with the State development. They were elaborated to identify the landowners and they crystallize many stakes in the sociability of urban and rural communities. As they were carried out by listing land plots and the nature of their land use, they talk about space such as we all visualize it, and deal about the evolving conception of territories. The compoix are the transceivers of the slow, deep and sometimes jerky changes in the ancient societies, which ordered to make these registers. The Languedoc only constitutes a convenient vantage point to gaze at the French Kingdom internal building, by developing the State, its administration, its institutions and finally its relationships with local populations and territories under its authority
Books on the topic "Histoire de la fiscalité"
Gobin, Alain. Le mécénat: Histoire - droit - fiscalité. Paris: Entreprise Moderne d'Édition, 1987.
Find full textLa Bourgogne au XIVe siècle: Fiscalité, population, économie. Dijon: Editions universitaires de Dijon, 2009.
Find full textIguemba, Gilchrist Anicet Nzenguet. Colonisation, fiscalité et mutations au Gabon, 1910-1947. Paris: Harmattan, 2005.
Find full textColonisation, fiscalité et mutations au Gabon: 1910-1947. Paris: L'Harmattan, 2005.
Find full textLe Fārs sous la domination mongole: Politique et fiscalité, XIIIe-XIVe s. Paris: Association pour l'avancement des études iraniennes, 2005.
Find full textKwass, Michael. Privilege and the politics of taxation in eighteenth-century France: Liberté, égalité, fiscalité. Cambridge: Cambridge University Press, 2000.
Find full textLamouroux, Christian. Fiscalité, comptes publics et politiques financières dans la Chine des Song: Le chapitre 179 du Songshi. Paris: Collège de France, 2003.
Find full textLamouroux, Christian. Fiscalité, comptes publics et politiques financières dans la Chine des Song: Le chapitre 179 du "Songshi". Paris: Institut des Hautes-études chinoises, 2003.
Find full textPréservation et mise en valeur des monuments historiques privés: La fiscalité de l'impôt sur le revenu. Paris: Harmattan, 2011.
Find full textBibliothèque nationale et universitaire de Strasbourg, ed. Thèbes et ses taxes: Recherches sur la fiscalité en Égypte romaine, ostraca de Strasbourg II. Paris: De Boccard, 2009.
Find full textBook chapters on the topic "Histoire de la fiscalité"
Tarrerias, Anne-Laure. "Histoire." In Pathologie hémorroïdaire, 1–2. Paris: Springer Paris, 2010. http://dx.doi.org/10.1007/978-2-287-99158-5_1.
Full textKjærgård, Jonas Ross. "Representation and Taxation: Fiscality, Human Rights and the French Revolution." In Intellectual History of Economic Normativities, 107–21. New York: Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-137-59416-7_7.
Full textNeidhöfer, Thilo. "3.6 Culture and personality: Das Projekt Bali nimmt Gestalt an." In Histoire, 148–60. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-017.
Full textNeidhöfer, Thilo. "6. Schluss: Cybernetics, culture, personality." In Histoire, 383–400. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-036.
Full textNeidhöfer, Thilo. "5.5 »What makes Nazis tick«." In Histoire, 325–57. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-032.
Full textNeidhöfer, Thilo. "4.9 Visuelle Anthropologie." In Histoire, 231–54. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-026.
Full textDonath, Peter, and Annette Szegfü. "Vorwort." In Histoire, 9–10. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839457689-001.
Full textDonath, Peter, and Annette Szegfü. "6. Die Ära Berthold Keller (1978-1990)." In Histoire, 197–234. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839457689-007.
Full textNeidhöfer, Thilo. "1.4 Aufbau der Arbeit." In Histoire, 21–24. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-004.
Full textNeidhöfer, Thilo. "4.5 Exkurs II: Villageology - das Dorf als epistemologische Größe und Sehnsuchtslandschaft." In Histoire, 195–201. Bielefeld, Germany: transcript Verlag, 2021. http://dx.doi.org/10.14361/9783839456934-022.
Full textConference papers on the topic "Histoire de la fiscalité"
Henon, Pierre. "Histoire de crayon." In ACM SIGGRAPH 96 Visual Proceedings: The art and interdisciplinary programs of SIGGRAPH '96. New York, New York, USA: ACM Press, 1996. http://dx.doi.org/10.1145/253607.253998.
Full textTseng, J. "Linversion pronominale : histoire et analyse." In Congrès Mondial de Linguistique Française 2008. Les Ulis, France: EDP Sciences, 2008. http://dx.doi.org/10.1051/cmlf08252.
Full textAuroux, S. "La linguistique française et son histoire." In Congrès Mondial de Linguistique Française 2008. Les Ulis, France: EDP Sciences, 2008. http://dx.doi.org/10.1051/cmlf08337.
Full textPrévost, S. "Diachronie, histoire de la langue : synthèse et perspectives." In Congrès Mondial de Linguistique Française 2008. Les Ulis, France: EDP Sciences, 2008. http://dx.doi.org/10.1051/cmlf08321.
Full textRaby, V., and J. M. Fournier. "Comment faire une histoire de la grammaire française aujourd'hui ?" In Congrès Mondial de Linguistique Française 2008. Les Ulis, France: EDP Sciences, 2008. http://dx.doi.org/10.1051/cmlf08269.
Full textLafarga Maduell, Francisco. "Historia y petite histoire de la A(PF)FUE." In XXV Coloquio AFUE. Palabras e imaginarios del agua. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/xxvcoloquioafue.2016.4544.
Full textDelvaux, Véronique, Giancarlo Luxardo, and Fabrice Hirsch. "Une histoire des JEP: 50 ans d'études sur la parole." In XXXIIe Journées d’Études sur la Parole. ISCA: ISCA, 2018. http://dx.doi.org/10.21437/jep.2018-42.
Full textLaugee, Thierry. "PATRINAT: The drawings in Buffon's Histoire naturelle, towards a digitized heritage." In 2015 Digital Heritage. IEEE, 2015. http://dx.doi.org/10.1109/digitalheritage.2015.7413864.
Full textMeri de la Maza, Ricardo M., Alfonso Díaz Segura, and Bartolomé Serra Soriano. "« Histoire d'une Fenêtre ». Le Corbusier y la construcción de la mirada." In LC2015 - Le Corbusier, 50 years later. Valencia: Universitat Politècnica València, 2015. http://dx.doi.org/10.4995/lc2015.2015.638.
Full textConnan-Pintado, Christiane. "Métamorphoses d’une histoire d’eau en littérature de jeunesse (1865-2004) Perspectives scientifiques/ littéraires/pédagogiques." In XXV Coloquio AFUE. Palabras e imaginarios del agua. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/xxvcoloquioafue.2016.2489.
Full textReports on the topic "Histoire de la fiscalité"
Embry, A. F. Chapitre 14: Histoire Mésozoique de l'Archipel Arctique. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1991. http://dx.doi.org/10.4095/134024.
Full textMorgan, W. C., and J. O. Wheeler. Cartes géologiques du Canada : histoire et évolution. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1992. http://dx.doi.org/10.4095/224135.
Full textVeillette, J. J. Géologie des formations en surface et histoire glaciaire, Cadillac, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2004. http://dx.doi.org/10.4095/215047.
Full textKlassen, R. A., and F. J. Thompson. Histoire de l'écoulement glaciaire et modèles de dispersion glaciaire au Labrador. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1994. http://dx.doi.org/10.4095/194819.
Full textTrettin, H. P. Chapitre 9: Histoire de la Pearya du Protérozoique au Silurien Supérieur. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1991. http://dx.doi.org/10.4095/134021.
Full textThibaudeau, P., and J. J. Veillette. Géologie des formations en surface et histoire glaciaire, Lac Chicobi, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2005. http://dx.doi.org/10.4095/220668.
Full textVeillette, J. J. Géologie des formations en surface et histoire glaciaire, Rivière Harricana, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2007. http://dx.doi.org/10.4095/224446.
Full textVeillette, J. J. Géologie des formations en surface et histoire glaciaire, Rivière Waswanipi, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2007. http://dx.doi.org/10.4095/224450.
Full textParadis, S. J. Géologie des formations en surface et histoire glaciaire, Lac Blouin, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2007. http://dx.doi.org/10.4095/224451.
Full textVeillette, J. J., and J. S. Pomares. Géologie des formations en surface et histoire glaciaire, Lac Matagami, Québec. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2003. http://dx.doi.org/10.4095/214508.
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