Les Principes cognitifs de la décision administrative dans l'organisation du contrôle fiscal

Les Principes cognitifs de la décision administrative dans l'organisation du contrôle fiscal PDF Author: Marc Leroy
Publisher:
ISBN:
Category :
Languages : fr
Pages : 0

Book Description
Cette recherche s'inscrit dans le champ de la sociologie des organisations, mais utilise les resultats de la psychologie cognitive pour construire un modele particulier de la rationalite de l'acteur, appele rationalite cognitive. La psychologie cognitive, ou psychologie du traitement des informations, nous apprend en effet que l'individu utilise dans son raisonnement des processus cognitifs, logiques du point de vue de ses connaissances, mais objectivement faux. L'application du modele cognitif de la rationalite montre que les differents acteurs du controle fiscal construisent et negocient la decision administrative selon une logique structuree par leurs "partis pris" cognitifs. La necessite de trouver des redressements, imposee par l'organisation, deforme le jugement des agents charges de controle fiscal; l'interet "concret" d'eviter l'impot devie la reflexion du "contribuable-citoyen" sur la fonction de l'impot et le role du fisc. La decision administrative depend donc de principes cognitifs qui sont analyses ici

Le contrôle fiscal; Une approche cognitive de la décision administrative

Le contrôle fiscal; Une approche cognitive de la décision administrative PDF Author: Marc Leroy
Publisher: Editions L'Harmattan
ISBN: 2296275656
Category : Architecture
Languages : fr
Pages : 289

Book Description
Comment analyser la décision administrative dans le contrôle fiscal ? Telle est la question posée dans ce livre de sociologie des organisations. Pour répondre à cette question, l'auteur construit un cadre d'analyse qui privilégie la manière dont les acteurs du système décisionnel traitent les informations, construisent leur jugement, élaborent leurs connaissances. Cette approche (cognitive) est alors appliquée, d'une part, à l'étude du rôle et des méthodes de travail de l'agent spécialisé dans le contrôle fiscal des entreprises, d'autre part, à l'étude de l'individu face à l'impôt. On comprend ainsi pourquoi la décision dans le contrôle fiscal est déformée par la nécessité de trouver des redressements, comme la loi fiscale est interprétée et négociée, pourquoi l'individu préfère généralement éviter un impôt dont le rapport exact avec l'Etat lui est méconnu. Enfin, le lecteur découvre l'originalité d'une organisation, au fonctionnement à la fois peu connu et souvent caricaturé, qui remet en cause la conception classique de la bureaucratie.

The Structuring of Organizations

The Structuring of Organizations PDF Author: Henry Mintzberg
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

Book Description
Synthesizes the empirical literature on organizationalstructuring to answer the question of how organizations structure themselves --how they resolve needed coordination and division of labor. Organizationalstructuring is defined as the sum total of the ways in which an organizationdivides and coordinates its labor into distinct tasks. Further analysis of theresearch literature is neededin order to builda conceptualframework that will fill in the significant gap left by not connecting adescription of structure to its context: how an organization actuallyfunctions. The results of the synthesis are five basic configurations (the SimpleStructure, the Machine Bureaucracy, the Professional Bureaucracy, theDivisionalized Form, and the Adhocracy) that serve as the fundamental elementsof structure in an organization. Five basic parts of the contemporaryorganization (the operating core, the strategic apex, the middle line, thetechnostructure, and the support staff), and five theories of how it functions(i.e., as a system characterized by formal authority, regulated flows, informalcommunication, work constellations, and ad hoc decision processes) aretheorized. Organizations function in complex and varying ways, due to differing flows -including flows of authority, work material, information, and decisionprocesses. These flows depend on the age, size, and environment of theorganization; additionally, technology plays a key role because of itsimportance in structuring the operating core. Finally, design parameters aredescribed - based on the above five basic parts and five theories - that areused as a means of coordination and division of labor in designingorganizational structures, in order to establish stable patterns of behavior.(CJC).

Global Trends 2040

Global Trends 2040 PDF Author: National Intelligence Council
Publisher: Cosimo Reports
ISBN: 9781646794973
Category :
Languages : en
Pages : 158

Book Description
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Women, Business and the Law 2021

Women, Business and the Law 2021 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464816530
Category : Law
Languages : en
Pages : 381

Book Description
Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Workplace, Pay, Marriage, Parenthood, Entrepreneurship, Assets, and Pension. This year’s report updates all indicators as of October 1, 2020 and builds evidence of the links between legal gender equality and women’s economic inclusion. By examining the economic decisions women make throughout their working lives, as well as the pace of reform over the past 50 years, Women, Business and the Law 2021 makes an important contribution to research and policy discussions about the state of women’s economic empowerment. Prepared during a global pandemic that threatens progress toward gender equality, this edition also includes important findings on government responses to COVID-19 and pilot research related to childcare and women’s access to justice.

The Growth Report

The Growth Report PDF Author: Commission on Growth and Development
Publisher: World Bank Publications
ISBN: 0821374923
Category : Business & Economics
Languages : en
Pages : 198

Book Description
The result of two years work by 19 experienced policymakers and two Nobel prize-winning economists, 'The Growth Report' is the most complete analysis to date of the ingredients which, if used in the right country-specific recipe, can deliver growth and help lift populations out of poverty.

World Development Report 1978

World Development Report 1978 PDF Author:
Publisher: World Bank Publications
ISBN: 0821372823
Category : Adaptation (Biology)
Languages : en
Pages : 135

Book Description
This first report deals with some of the major development issues confronting the developing countries and explores the relationship of the major trends in the international economy to them. It is designed to help clarify some of the linkages between the international economy and domestic strategies in the developing countries against the background of growing interdependence and increasing complexity in the world economy. It assesses the prospects for progress in accelerating growth and alleviating poverty, and identifies some of the major policy issues which will affect these prospects.

Implementation Handbook for the Convention on the Rights of the Child

Implementation Handbook for the Convention on the Rights of the Child PDF Author: Rachel Hodgkin
Publisher: United Nations Publications
ISBN: 9789280641837
Category : Law
Languages : en
Pages : 787

Book Description
"The Handbook aims to be a practical tool for implementation, explaining and illustrating the implications of each article of the Convention on the Rights of the Child and of the two Optional Protocols adopted in 2000 as well as their interconnections."--P. xvii.

The State of Food Security and Nutrition in the World 2018

The State of Food Security and Nutrition in the World 2018 PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251305722
Category : Political Science
Languages : en
Pages : 278

Book Description
New evidence this year corroborates the rise in world hunger observed in this report last year, sending a warning that more action is needed if we aspire to end world hunger and malnutrition in all its forms by 2030. Updated estimates show the number of people who suffer from hunger has been growing over the past three years, returning to prevailing levels from almost a decade ago. Although progress continues to be made in reducing child stunting, over 22 percent of children under five years of age are still affected. Other forms of malnutrition are also growing: adult obesity continues to increase in countries irrespective of their income levels, and many countries are coping with multiple forms of malnutrition at the same time – overweight and obesity, as well as anaemia in women, and child stunting and wasting.

Principles and Recommendations for Population and Housing Censuses

Principles and Recommendations for Population and Housing Censuses PDF Author: United Nations. Statistical Division
Publisher: United Nations Publications
ISBN: 9789211615050
Category : Political Science
Languages : en
Pages : 420

Book Description
The population and housing census is part of an integrated national statistical system, which may include other censuses (for example, agriculture), surveys, registers and administrative files. It provides, at regular intervals, the benchmark for population count at national and local levels. For small geographical areas or sub-populations, it may represent the only source of information for certain social, demographic and economic characteristics. For many countries the census also provides a solid framework to develop sampling frames. This publication represents one of the pillars for data collection on the number and characteristics of the population of a country.