eprintid: 49092
rev_number: 13
eprint_status: archive
userid: 855
dir: disk0/00/04/90/92
datestamp: 2024-04-08 06:57:54
lastmod: 2024-04-08 06:58:06
status_changed: 2024-04-08 06:57:54
type: article
metadata_visibility: show
creators_name: Rosa, Audrey
creators_id: Audrey.Rosa@ut-capitole.fr
creators_idrefppn: 176878165
creators_halaffid: 480304
title: La « non-réforme » fiscale ou la stratégie de l’échec
ispublished: pub
subjects: subjects_DROIT
abstract: L’analyse porte sur les échecs des réformes fiscales, en soulignant d’abord la part de responsabilité des
responsables politiques qui peuvent agir comme moteurs de la réforme avortée et en s’intéressant ensuite
à la responsabilité des contribuables comme destinataires de la réforme rejetée. Il s’agit d’interroger les
raisons pour lesquelles ces deux acteurs mettent en œuvre volontairement ou non des obstacles de nature
à tenir en échec l’application d’une réforme fiscale et d’entrevoir les effets.
date: 2024-01-22
date_type: published
publisher: Larcier
faculty: droit
divisions: IRDEIC
language: fr
has_fulltext: TRUE
view_date_year: 2024
full_text_status: restricted
publication: Revue européenne et internationale de droit fiscal
number: n° 3
place_of_pub: Bruxelles
pagerange: 292-299
refereed: TRUE
issn: 2295-9416
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citation:   Rosa, Audrey <https://www.idref.fr/176878165>  (2024) La « non-réforme » fiscale ou la stratégie de l’échec.    Revue européenne et internationale de droit fiscal (n° 3).  pp. 292-299.       
document_url: https://publications.ut-capitole.fr/id/eprint/49092/1/Rosanonreforme0.pdf