LES PÉRIMÈTRES CONSTITUTIONNELS DE LA JUSTICE FISCALE EN FRANCE
THE CONSTITUTIONAL SCOPE OF TAX JUSTICE IN FRANCE
Author(s): David YtierSubject(s): History of Law, Constitutional Law, Recent History (1900 till today), Post-War period (1950 - 1989), Law on Economics, Fiscal Politics / Budgeting
Published by: INSTITUT LOUIS FAVOREU
Keywords: France; tax justice; financial perimeters; Constitution of 1958; tax equity;
Summary/Abstract: In view of the evolution of the constitutional structure of tax justice, the author analyzes the tension between the unified application of tax justice to the three financial perimeters, that is to say, state finances, historically recognized by the Constitution of the Fifth Republic, but also local finances and social finances, as well as their specificities. However, the singularity of local finances calls for a specific study on its interweaving with tax justice.
Journal: LETTRE DE L’EST
- Issue Year: 2024
- Issue No: 38
- Page Range: 72-78
- Page Count: 7
- Language: French
