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Gestion & finances publiques

Gestion & finances publiques

Volume 97, issue 1, Janvier-Février 2017

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Volume 97, issue 1, Janvier-Février 2017

Éditorial

En accès libre Une nouvelle étape pour Gestion & finances publiques (p.1-2)
Jacqueline Escard, Michel Le Clainche
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Budget de l’État et des opérateurs

En accès libre Focus on the opinion given by the public finances High Council regarding the draft budget bills for the country and for its social security institutions (p.5-10)
Nicolas Galliffet, Pauline Giraud
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En accès libre Prospects for public finances, a strategy and overview, an extract from the economic, social and financial paper attached to the draft budget bill for 2017 (p.11-7)

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En accès libre Public finances accounts and some mishaps as regards the security issue (p.18-24)
Jean-Luc Albert
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Finances locales

En accès libre The main provisions concerning local authorities and included in the draft budget bill for 2017 (p.26-8)
Yves Broussolle
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En accès libre Local authorities: must the general operating grant be changed? (p.29-35)
Michel Klopfer
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En accès libre The territorial reform: something now on the move (p.36-47)
Michel Cotten
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En accès libre Reliability of accounting and financial reporting and certification of the accounts produced by local authorities (p.48-56)
Alexandre Evin-Leclerc
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Finances sociales

En accès libre An overview. Social care in France in year 2014 (written by the French Directorate of Research, Analysis, Evaluation and Statistics) (p.58-66)
Timothée Barnouin
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Comptabilité publique et contrôle des comptes

En accès libre The public finances conceptual framework (p.68-73)
Isabelle Collignon, Jean-Paul Milot
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Fiscalité et lutte contre la fraude

En accès libre Income tax source deduction : the impact on taxpayers, an extract from the evaluation report included in article 38 of the draft budget bill for 2017 (p.74-81)

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En accès libre Respect of privacy by taxation authorities: a major ethical duty when implementing source deduction (p.82-9)
Didier Ury
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En accès libre The suggestions made by French chartered accountants in order to change and adapt European taxation (p.90-5)
Philippe Arraou
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Gestion et organisation administrative

En accès libre For public management of paradoxes (p.96-101)
Sylvie Trosa
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En accès libre The Chorus information system: developments and prospects (p.102-13)
Régine Diyani
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Économie

En accès libre Comments on “Economy for the common good” written by Jean Tirole (p.114-5)
Paul Champsaur
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International

En accès libre The influence of community law on the public finances auditing system in Cameroon (p.116-21)
Yves Gabriel Djeya Kamdom
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Chroniques

En accès libre Some benchmarks on management and public finances
October 2016
(p.122-9)
Michel Le Clainche
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En accès libre Some benchmarks on management and public finances
November 2016
(p.130-7)
Michel Le Clainche
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En accès libre Bibliography (p.138-9)

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En accès libre Legal administrative developments (p.140-7)
Jean-Luc Pissaloux
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En accès libre Legal financial developments (p.148-68)
Jean-Luc Girardi, Pierre Rocca, Sébastien Heintz
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