Les taxes internationales dans le contexte de crise : une source de financement pérenne du développement durable
The institution of international taxes may bring new resources allowing to finance sustainable development. If these taxes are limited, in 2011, to a taxation of plane tickets in some countries, they could concern numerous other domains. This article examines the mechanism of international taxation more particularly the potential modalities of taking and the affectation of these resources. The dual nature of international tax is underlined ; it appears both as an instrument of innovative financing and as an instrument of regulation of the crises.
Volume (Year): n°154 (2011)
Issue (Month): 2 ()
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