| Titre | I. Le contrôle fiscal dans les états en développement : l'exemple de la Haute-Volta | |
|---|---|---|
| Auteur | Olivier Stein | |
 |
Revue | Revue française d'administration publique |
| Numéro | no 13, 1980/1 | |
| Rubrique / Thématique | Fiscalité et développement. Travaux du séminaire organisé par les ministères de l'Économie et du Budget. Paris, 26-30 novembre 1979 Techniques fiscales et développement économique |
|
| Page | 11 pages | |
| Résumé anglais |
Taxation techniques and economic development.
This topic was presented through a live picture of taxation in Upper Volta by Olivier Stein. After explaining the reasons for requiring tax controls referring in particular to mushrooming of African companies which on account 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. Source : Éditeur (via Persée) |
|
| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1980_num_13_1_1261 |
