L'existence du phenomene fiscal dans les regimes de type sovietique. (The Existence of the Fiscal Phenomenon in Soviet Type Systems. With English summary.)

Mounir Baccouche

Public Finance = Finances publiques, 1987, vol. 42, issue 3, 415-30

Abstract: The purpose of this article is to prove the existence of the fiscal phenomenon in Soviet-type systems. The presence or absence of taxation in any society is considered to be the effect of a law that determines the fiscal fact in each of these societies. It then appears that, in contradiction to the theses on the link between tax and soviet-type systems, the fiscal phenomenon is of an objective necessity in these systems and concerns the totality of contributions, particularly the contributions made by state enterprises.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:42:y:1987:i:3:p:415-30

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