Taxation in the European Union Taxation within the European Union (EU) is a major issue in the current context of trade globalization. It touches on the sovereignty of member states, while seeking to promote the harmonization necessary for fair competition. This...
Tax Justice At a time when the world is changing, fairness within societies is being questioned more than ever, especially when it comes to tax contributions. The notion of tax justice is thus at the heart of public debate, raising questions about how it works and...
Equalization Fund The concept of territorial solidarity takes concrete form through the equalization fund mechanism. Although little known to the general public, this financial system plays a crucial role in the balanced distribution of resources between local...
Incentive taxation Tax incentives are characterized by their ability to influence taxpayer behavior through a variety of tax mechanisms. This principle tends to encourage or discourage certain practices in order to achieve economic, social or environmental objectives...