
Un des problèmes contemporains est que les organismes bénéficiaires de taxes affectées ne sont pas dotés des moyens humains et matériels comparables à une administration publique pour contrôler le bien-fondé de l’impôt. En outre, le recouvrement forcé incombe fréquemment aux comptables de la DGFiP.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
