000			01380naa a2200181uu 4500
001			1012616030737
003			OSt
005			20190218141936.0
008			110126s1980 xx ||||gr |0|| 0 fre d
245	1	0	_aTechniques fiscales et développement économique
260			_aParis : _bIIAP, _cjanv./mars 1980
520	3		_aThis topic was presented through a live picture of taxation in Upper Volta by Olivier Stein
520	3		_aAfter explaining the reasons for requiring tax controls referring in particular to mushrooming of African companies which on acount of their being outside the normal fiscal flow are quite unable to jump in for retreating European firms by taking up their tax burden, the author indicates various policies adopted in this country to tax wider parts of local populations, whereby he shows that there is no point in just extending tax assessment by imposing new taxes or checking systematically tax relief claims, but that it is necessary instead to integrate into the "normal taxation process" all those which move within - official or unofficial - economic channels and which are not at all concerned by taxes
773	0	8	_tRevue Française D'Administration Publique _g13, p. 139-172 _dParis : IIAP, janv./mars 1980 _xISSN 01527401 _w
942			_cS
998			_a20110126 _b1603^b _cDaiane
998			_a20110131 _b1610^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38409 _d38409
041			_afre