000			01488naa a2200217uu 4500
001			1012616020137
003			OSt
005			20190218141936.0
008			110126s1980 xx ||||gr |0|| 0 fre d
245	1	0	_aFiscalité et politique de développement agricole
260			_aParis : _bIIAP, _cjanv./mars 1980
520	3		_aA short introduction by Philippe Benedic
520	3		_aThe author presents an overview of agricultural taxation in Africa by discussing successively: direct taxation, indirect taxation and the problem of State pricing of agricultural produce, to arrive at the following main conclusions:
520	3		_aAs regards direct taxation, the real-estate tax yield still offers ample space for improvement depending preeminently on political options to be decided upon by the various States.
520	3		_aAs regards indirect taxation, exit dues charged on export goods account for a large part of State revenue.
520	3		_aThe pricing of agricultural produce represents quite a powerful tool in the hands of the State by enabling it to guarantee an attractive income to farmers, develop agricultural production, and streamline cash-flow into Treasury. Nevertheless, it is liable to get diverted from its original purpose
773	0	8	_tRevue Française D'Administration Publique _g13, p. 113-138 _dParis : IIAP, janv./mars 1980 _xISSN 01527401 _w
942			_cS
998			_a20110126 _b1602^b _cDaiane
998			_a20110131 _b1610^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38408 _d38408
041			_afre