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Jean luc boeuf - Séance 8 - Droit administratif et institutions locales - La gestion financière des collectivités locales

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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Jean luc boeuf - Séance 8 - Droit administratif et institutions locales - La gestion financière des collectivités locales

  1. 1. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 11 Droit administratif et institutions locales 8 – La gestion financière des collectivités locales > Jean-Luc BOEUF
  2. 2. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 2 Introduction (1/2) • Entrée en matière - Critiques - Mise au point • Problématique - Quels principes, quelles règles, régissent la gestion financière des collectivités locales ? - Que peut-on dire des principes d’autonomie financière et fiscale ? - Entre libre administration et contrôle, comment traiter les principes d’autonomie financière et fiscale ? • Plan
  3. 3. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 3 I. Encadrée par des principes et des règles stricts (a.), la gestion financière se traduit par des choix politiques assumés au prix d’arbitrages croissants dont la communication, sensible, échappe en partie aux collectivités locales (b.).
  4. 4. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 4 I. a. Des principes et des règles stricts • 5 principes budgétaires généraux - Unité - Annualité (+ antériorité) - Universalité (+ non contraction + non affectation) - Equilibre (+ « équilibre réel ») - Sincérité  Création jurisprudentielle du Conseil d’État (1994, art. L1613-4 CGCT).
  5. 5. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 5 I. a. Des principes et des règles stricts • Des instructions budgétaires et comptables propres à chaque niveau (règles spécifiques) - M14 - M52 - M71 Source : Observatoire des  Finances Locales, 2009
  6. 6. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 6 I. b. des choix politiques assumés au prix d’arbitrages croissants • Une latitude réduite (infra) • Des choix assumés au prix d’arbitrages (infra)
  7. 7. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 7 • Une latitude réduite >> En dépenses - Le poids et le dynamisme des dépenses de personnel Source : OFL, 2009
  8. 8. Sciences Po - Séance 8 Master STU 10/11/2010 8 • Une latitude réduite >> En dépenses - Le poids et le dynamisme des dépenses de personnel Sources :Observatoire des Finances locales, 2009 ;  Dexia, note de conjoncture annuelle (sept. 2008)
  9. 9. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 9 • Une latitude réduite >> En dépenses - Le poids et le dynamisme des dépenses de personnel - L’inertie des dépenses de fonctionnement plus globalement - Le versement de prestations - Les AP ouvertes - Les contingents >> En recettes
  10. 10. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 10 • Une latitude réduite >> En recettes - Dotations d’État - Fiscalité (cf. infra) - Remises Source : Dexia, note de conjoncture annuelle (sept. 2007)
  11. 11. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 11 I. b. des choix politiques assumés au prix d’arbitrages croissants • Une latitude réduite • Des arbitrages croissants - Volant de dépenses nouvelles - Action du levier fiscal - « Dette zéro » Source : Dexia, note de conjoncture annuelle (sept. 2008)
  12. 12. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 12 Source : DGCL, BIS n°62, octobre 2008
  13. 13. Sciences Po - Séance 8 Master STU 10/11/2010 13 I. c. Temps forts du calendrier budgétaire et médiatisation des « bons » et « mauvais » gestionnaires • Chronologie de la procédure budgétaire et rappels sur le contrôle des collectivités locales Année Budget Procédure budgétaire (DL = date limite ; DM = décision modificative) N-1 N N+1 N – 1 X 31/12 : clôture de l’exercice de N – 1, DL d’adoption des DM par l’assemblée délibérante (autorisant l’exécutif à effectuer des dépenses ou des recettes supplémentaires) X 21/01 : DL d’ajustement des crédits de fonctionnement (engagés avant le 31/12) X 31/03 : (après examen préparatoire par la commission des finances) DL du débat d’orientation budgétaire (DOB), dans les 2 mois avant : X 31/03 : DL de l’examen et du vote du budget primitif (BP) (DOB et examen font l’objet de 2 délibérations distinctes afin d’informer les élus par l’envoi des documents budgétaires) X 15/04 : DL de transmission du BP au préfet X 30/06 : DL du vote du compte administratif de N – 1 (retraçant les recettes et dépenses réellement réalisées, y compris celles engagées et non payées, le solde étant reporté au budget primitif ou au budget supplémentaire de l’année N, alors voté vers octobre) X 15/07 : DL de transmission du compte administratif au préfet N X Préparation du budget primitif de N + 1 (lettre de cadrage de l’exécutif) ; Généralement, au moins une décision modificative du budget de N (modification ponctuelle du budget primitif)
  14. 14. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 14 I. c. Temps forts du calendrier budgétaire et médiatisation des « bons » et « mauvais » gestionnaires • Départager les « bons » et les « mauvais » gestionnaires demeure un exercice périlleux - La performance est un concept généraliste. - Des ratios prédéfinis sont utilisés dans l’analyse financière. - La notation, l’évaluation et le classement des collectivités repose sur d’autres critères.
  15. 15. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 15 II. Entre crise et incertitudes, l’avenir de la fiscalité locale (a.) appelle à reconsidérer les principes d’autonomie fiscale et financière (b.).
  16. 16. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 16 II. a. La « suppression » de la Taxe Professionnelle s’inscrit dans un mouvement de complexification Rapport d’information du Sénat, au nom de la Commission des Finances, Jean Arthuis, juillet 2009, La réforme des finances locales et de la taxe professionnelle
  17. 17. Sciences Po - Séance 8 Master STU 10/11/2010 17 II. b. Le débat sur l’autonomie fiscale éclipse la réflexion sur le principe d’autonomie financière. Comparaison internationale Public Evaluation System, juin 2010
  18. 18. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 18 Conclusion • Bilan • Thèse - Cf. article « L’autonomie financière des collectivités locales  existe-t-elle? », Jean-Luc BŒUF, Revue Gestion & Finances Publiques – Relation financières et fiscales entre l’Etat et les collectivités locales, novembre 2009, p.838
  19. 19. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 19 Sujet d’entrainement • Pour la semaine prochaine (mardi 16 novembre à midi)  L’autonomie fiscale : le passé d’une illusion ?
  20. 20. Sciences Po - Séance 8 Master STU 10/11/2010 Droit administratif et institutions locales Jean-Luc BŒUF 2020 Merci de votre attention. A la prochaine séance avec  La gestion des ressources humaines et  le management le mercredi 17 novembre 2010 Préparez vos questions!

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