000			01684naa a2200181uu 4500
001			0093015091637
003			OSt
005			20190218141844.0
008			100930s1995 xx ||||gr |0|| 0 fre d
100	1		_aUSUI, Mitsuaki _942422
245	1	0	_aLes finances publiques : _bprocédures et structures
260			_aParis : _bIIAP, _cjanv./mars 1995
520	3		_aJapan'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	0	8	_tRevue Française D'Administration Publique _g73, p. 71-84 _dParis : IIAP, janv./mars 1995 _xISSN 01527401 _w
942			_cS
998			_a20100930 _b1509^b _cDaiane
998			_a20101006 _b1716^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c36581 _d36581
041			_afre