Les finances publiques : (Record no. 36581)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01684naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0093015091637 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190218141844.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100930s1995 xx ||||gr |0|| 0 fre d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | USUI, Mitsuaki |
| 9 (RLIN) | 42422 |
| 245 10 - TITLE STATEMENT | |
| Title | Les finances publiques : |
| Remainder of title | procédures et structures |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Paris : |
| Name of publisher, distributor, etc. | IIAP, |
| Date of publication, distribution, etc. | janv./mars 1995 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Japan's public finances function on the principle of yearly budgeting. The state's budget is usually adopted by both houses of parliament, and by the only low chamber in case of disagreemen between them. The budget project is elaborated by cabinet and approved in the council of ministers at the end of a very long preparatory process due to several arbitrations between the demands of different ministries, local authorities and professional organisations. The execution of the budget is controlled each year by the court of auditing which publishes a report in order for the cabinet to establish a settling budget which is presented to parliament for examination and decision. The japanese tax system includes a national level (income tax, tax on commercial societies, death duties, land tax, consumption tax) and a local level, which represents about 40% of districts' and municipalitites' income. Nowadays the main issues related to Japan's public finances concern the importance of the public sector, the financing of expenses and the relationships between state and local authorities |
| 773 08 - HOST ITEM ENTRY | |
| Title | Revue Française D'Administration Publique |
| Related parts | 73, p. 71-84 |
| Place, publisher, and date of publication | Paris : IIAP, janv./mars 1995 |
| International Standard Serial Number | ISSN 01527401 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100930 |
| Operator's initials, OID (RLIN) | 1509^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20101006 |
| Operator's initials, OID (RLIN) | 1716^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
