Comparaison et harmonisation des systèmes des recettes publiques, particulièrement des systèmes fiscaux.
Subtitle: Comparison and harmonization of public revenue systems, especially of fiscal systems.
By: Congrès de Luxembourg, septembre 1963, XIXe session.
Series: Travaux de l'Institut international de finances publiques
Published: 1966
Place of publication: York
Language: fre
Number of pages: 306
Subjects: Taxation -- Congresses.; International economic integration -- Congresses.
Genres: Congresses.
Other titles: Comparison and harmonization of public revenue systems.
Notes: At head of title: Institut international de finances publiques.
Psychologische Probleme der Steuerharmonisierung im Gemeinsamen Markt, von G. Schmölders. The economic theory of the destination principle and the origin principle, by M.-D. Schulte. Les caractéristiques de certaines ressources du budget de l'État socialiste, rapport de S. Vassiliev. Les bases économiques et sociales des recettes budgétaires en Pologne et leurs fonctions, rapport de M. Weralski.--Vie administrative de l'Institut: Résumé du rapport du Sécrétaire générale et des délibérations de l'Assemblée générale.
Bibliographical footnotes.
Table of contents: title: Allocutions.; title: Rapport général: The theory of harmonization of fiscal systems, by C.S. Shoup.; title: Rapports: T.V.A. et commerce extérieur, rapport de R. Blancher. Les procédés techniques d'application du principe de l'imposition au pays de destination, rapport de C. Campet. Theoretical considerations for tax harmonization, by D. Dosser. The problems of harmonization of public revenues from the point of view of the Hungarian law of taxation, by L. Faluvégi and T. Nagy. Notions de revenu et de capital dans les différentes législations fiscales et moyens d'harmonisation, rapport de P. Fontaneau. Harmonization of transportation taxes and subsidies, by F. Forte. The socialist revenue system and its stability, by G.P. Kosiachenko. The harmonization of profits taxes, by P.B. Musgrave. Type of sales tax applied and the problem of tax harmonization within Common Market areas, by E.J. Reig.