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L'HARMATTAN Les codes des impôts en droit comparé: Contribution à une théorie de la codification fiscale

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Description

Il existe essentiellement deux types de codes : les "codes de calcul" de droit fiscal spécial et les "codes statut" de droit fiscal général. Les structures des codes (fiscaux) se ramènent aisément à une simple structuration à trois niveaux : en "macro", "méso" et "nano" structures, que la théorie mathématique des "fractales" arrive à clarifier et dont les numérotations, même avec des ordinaux latins, de "bis" à "nonies" ou autre "duodeciès", ont des clefs d'agencement qui se décryptent.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
01 November 2011
Listed Since
03 November 2011

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