The network of Research Centers on Public Finance

Centre d'Etudes des Politiques Fiscales et Financières Publiques

Université Paris I Panthéon-Sorbonne- 12 place du Panthéon 75005 Paris

The Centre d'étude des politiques fiscales et financières publiques (Public Finance and Fiscal Policy Research Centre), or CEPFFP, assures the supervision of research on taxation and public finance conducted by students pursuing a DEA in fiscal law or public finance; a DESS in fiscal administration, fiscal and taxation law, law, or administration and financing of national and regional communities. Doctoral candidates pursuing their dissertation in fiscal law or public finance under the rubric of the graduate school in public and fiscal law also participate in the centre’s activities. Through colloquia, research projects and participation in networks, the CEPFFP contributes to the development of specified research in the field o fiscal policy and public financing. The CEPFFP is a member of GERFIP (Groupement Européen de Recherches en Finances Publiques). The privileged research aims of the CEPFFP are the following:

- For taxation: Fiscal business law, international fiscal law, evaluation of fiscal policies, impact of European integration on national taxation systems, Fiscal reforms in the CEEC, taxation in developing countries.

- For public finance: Transformations in public finance law, financial systems in the UE and CEEC nations, history of public financing institutions, monitoring institutions in France and abroad, social finance, finance of local communities, transparency and sincerity in public finance, the new public management, mastering the debt, the EU budget, international multilateral surveillance apparatuses in public finance.

Institut de Recherche Européenne en Droit Economique (IREDE)

Institut de Recherche Européenne en Droit Economique (Institute of European Research in Economic Law) or IREDE

Institut de Recherche Européenne en Droit Economique (Institute of European Research in Economic Law) or IREDE is directed by Professor Joël Molinier of the Université des Sciences Sociales, Place Anatole France, 31042 TOULOUSE Cedex. Most notably the IREDE brings together :

The Centre de finances publiques (Centre for Public Finance) or CEFIP (Law School of Poitiers)
Director: M. Jean Baptiste GEFFROY

The Centre d'études et de recherche fiscals (Centre for Fiscal Research) or CERF
Director : M. Francis QUEROL

Groupe d'études en finances publiques et en fiscalité (GEFFI)

Groupe d’études en finances publiques et en fiscalité (Study Group in Public Finance and Taxation), or GEFFI

Directed by Patrice Raymond and Christophe de la Mardière

Universite de Bourgogne Faculté de Droit CRDPE 4, boulevard Gabriel 21000 DIJON

The GEFFI is a component of the Centre de recherches en droit public et économique (Research Centre in Economic and Public Law) or CRDPE, which is one of the most centres at the law school of Dijon (4 colloquia in 2000). GEFFI’s principle activity is the annual organisation of a study day entitled ‘Fiscal Day at the Université de Bourgogne’. The first of its kind was organised in 1999 around the theme ‘Business Tax: The Stakes of a Reform’. The second was devoted to ‘The Administrative Doctrine: Source of Fiscal Law,’ whose notes are to appear in the Revue Française de Finances Publiques. In 2001, the day was devoted to budgetary autonomy. The GEFFI is organised by Patrice Raymond, specialist in local finance, and Christophe de la Mardière, tax expert. Dijon’s DEA public law students, Mâcon’s DESS in local community law, and the national centre for public national and regional function are also associated with this centre. The creation of a website is in view.

Institut de recherche en droit public de Bordeaux (I.R.D.P.B.)

Institut de recherche en droit public de Bordeaux (Institute of Research in Public Law of Bordeaux ) or I.R.D.P.B.

I – General Information

The Institut de recherche en Droit public de Bordeaux (Institute of Research in Public Law of Bordeaux) or IRDPB takes the place of the CERAF in the direction of overall activities, but it remains a constitutive part of the Institut. This approach permits better integration of new activities, tied to the partial turn-over of team members and the maintenance of the integration system, to which CERAF owes its existence. CERAF receives and welcomes DEA students in public law and DESS candidates in Health law and local community management law – helping the latter with their applied research.

Coming from the joining together of many pre-existing centres, the CERAF has tasked itself to bring together research in internal public law, with the exception of constitutional law, whose is the domain of other groups. To this end, works groups have been set up, taking in hand such large fields as administration and administrative litigation, local communities, public finance, public health and comparative public law (Great Britain).

Having originally relied upon the convention drawn up between the University and the French Ministry of Economy and Finance, the CERAF retains the policy of State modernisation as its major aim, through those actions carried out by the above mentioned Ministry, with research on implications on a local level (de-concentration and de-centralisation) and, more vastly, on the those relationships with public service users.

Each year, the CERAF has collaborated in the organisation of the Study Day (whose notes have been recently published in the Revue Française de Finances Publiques (# 61, 1998 and #73, 2001).
As well as being emphasised in many executive memos, the subject of modernisation policy has inspired new interest, which justifies its continued study.

With the creation of the IRDPB, former important pursuits are being followed through, and new ones added on.

The financial dimension, which has until now only been broached in respect to reforms brought about by the Ministry of Economy and Finance (particularly through the study of monitoring modes, as much in the fiscal realm as in that of public accounting), must be deepened by taking European financial expense processes into account – especially on the regional level. Also, with attempts to get a grip on health spending and hospitalisation plans (with the set-up of new regional health organisation schemata), and outside contracts, new spending rationales and the key role played by regional hospital agencies have gained research attention. Finally, much study has focused on attempts to reinforce legislative aptitude – given that the evaluation of public policy should integrate the current revision of the January 2 1959 statute.

CENTRE D’ETUDE ET DE RECHERCHE EN FINANCES PUBLIQUES ET FISCALITE (C.E.R.F.F.)

(Centre for Research in Public Finance and Taxation.) or
CERF

Faculté de Droit – Université Jean Moulin–Lyon 3

Direction

Director: Monsieur Jean-Luc Albert

Adjunct Director: Monsieur Daniel RICHER, Adjunct Professor, President Administrative Court Division of Lyons.

Members :

Madame Sandrine ALBERT, Engineer
Monsieur Pierre BELTRAME, Professeur at the Université d’Aix – Marseille III, Director of the Institut supérieur d’Etudes Comptables (I.S.E.C.)
Monsieur Jacques BICHOT, Professor at the Université Lumière – Lyon II, former member of the Social and Economic Council and President of the Economic Policy Society of Lyon
Madame Sylvie CAUDAL, Professor at the Université Jean Moulin – Lyon 3, Director of the Institute of Administrative Studies
Monsieur Jean-Louis LAJOIE, Assistant Professor at the Université Jean Moulin – Lyon 3
Monsieur Jean-Pierre LASSALE, Emeritus Professor at the Université Jean Moulin – Lyon 3
Monsieur Gabriel MONTAGNIER, Emeritus Professor at the Université Jean Moulin – Lyon 3
Monsieur Luc Saïdj, Professor at the Université Jean Moulin – Lyon 3
Monsieur Julien VEROT, Adjunct Assistant Professor at the Université Jean Moulin – Lyon 3, Council of the Regional Chamber of Auditors of Rhône-Alpes

Associate Members:

Monsieur Sid Ali BOUKRAMI, Professor, Director of the Institut d’Economie Douanière et Fiscale (I.E.D.F.) - Algérie
Monsieur James L. CHAN, Professor, Department of Accounting, University of Illinois at Chicago, USA
Monsieur Jacques GAGNON, Professor, Institute for Taxation Research and Instruction, Sherbrooke University, Quebec
Monsieur Takumaro KIMURA, Chiba University, Japan

Major Research Interests
Research conducted at CERFF, the great part of which is put out as working papers, articles or dissertations, is principally centred around three major research interests:

I – Finance Policy:

Budgetary Law and Public Finance: State, local communities, comparative law (most of all in regards to the United States).

Economic and Political aspects of Public Finance. Public Management.

Public Accounting: State, local communities, public establishments, comparative law (most of al in regards to the United States).

Public Finance Monitoring: Development of Modern Approaches (auditing).

The whole of these research fields is strongly oriented toward the study of changes and reforms in France and abroad, as well as toward the influence that private sector methods have on the public sector.

II – Social Finance:
Current financing problems for Social Security and Retirement Plans.

III – Taxation:
Fiscal Systems: Structures and Changes
Fiscal Harmonisation in the European Community
Monitoring and Litigation
Inheritance Taxes, Registration Fees
Taxation of Electronic Transactions

Functioning

The CERFF is also the logistical resource for the DEA in Public Finance and Taxation at the Université Jean Moulin – Lyon 3, and for doctoral work under the same rubric (possible concentration in Public Finance or Taxation). It offers a non-lending library with specialised works in French and other languages.
It also receives and supervises researches from France and abroad.

Secretary: Madame Monique RAYMOND (Wednesday, Thursday, Friday). Telephone : (33) (0) 4 78 78 74 60. Fax: (33) (0) 4 78 78 70 54. E-mail cerff@univ-lyon3.fr. Address: 15, quai Claude Bernard – B.P. 0638 – 69239 LYON cedex 02

Centre d'études fiscales et financières

Directeur : Christian LOUIT, Professeur, Doyen honoraire, Président honoraire
Directeur-adjoint :Gilbert ORSONI, Professeur

Universite Aix - Marseille III
Faculté de Droit et de Science Politique
3, avenue Robert Schuman
13628 Aix-en-Provence Cedex 1
Bât. Portalis
Tél : 04 42 17 29 50
Fax : 04 42 17 27 90

Membres du laboratoire :

Professeurs:
Hugues Ault, Professeur Boston Collège
Glen Barton, Professeur Université de Western Australia
Pierre Beltrame
Jean-Gabriel Castel, Professeur à la New York University de Toronto
Sandra Eden, Professeur à l'Université d'Edimbourg
Jean-Michel Le Berre
Christian Louit
Gilbert Orsoni
Loïc Philip
Thierry Renoux
M. Syrota, Professeur Université de Western Australia

Maîtres de Conférences:
Nicole Charlot-Davoult
Céline Viessant

Professeurs associés:
Jean-Christophe Duchon-Doris
Gérard Orsoni

Professionnels:
Serge Passeron (Ancien Directeur Régional des Impôts, Marseille)
Alain Charny (Expert-Comptable, Commissaire aux comptes)
J-P Darras (Président du Tribunal Administratif de Marseille
M. Hertgen (Président de la Cour Administrative d'Appel de Marseille)
M. Darrieutort (Président Chambre fiscale, CAA Marseille)
M. Racine (Président de la Cour Administrative d'Appel de Paris)

ATER: Hervé Dutel

Chargé de TD:
Marie Masclet
Philippe Adellach
Stéphane Righi
Manuel Chastagnaret
Jean-Philippe Mattei

Moniteurs de salle: hervé Dutel, Manuel Chastagnaret

Administratif:
Marjorie Hovaguimian (secrétariat),
Jérome Louit (ingénieur d'Etudes)

Les missions :

- La mise à disposition pour des utilisateurs universitaires et professionnels d'un important fonds documentaire couvrant l'ensemble de la fiscalité, française, internationale et comparée.

- L'encadrement des doctorants;
Parmi les dernières thèses soutenues:
"La fiscalité des groupes de sociétés, Nicole Charlot-Davoult;
"L'application dans le temps des textes fiscaux", Olivier Négrin;
"La communauté d'intérêts en Droit fiscal", Marc Cottini;
"La pénétration du droit communautaire en droit fiscal français", Céline Viessant;
"L'intangibilité du bilan d'ouverture : une théorie inéquitable", Elie Gerbino;
"la fiscalité de la transmission d'entreprise", Guy Parlanti.
En cours de soutenance, par exemple:
"Le contentieux du recouvrement", Marie Masclet;
"La responsabilité en matière fiscale", Manuel Chastagnaret

- L'organisation de rencontres scientifiques

Le Groupement de Recherche sur Espace et Territoire

Groupement de Recherche sur Espace et Territoire (Research Group on Territory and Area)

The Groupement de Recherche sur Espace et Territoire (Research Group on Territory and Area) or GRET is a new social science research group, created in 1995 and joined to the Faculty of Sciences Administratives et développement Institutionnel (Administrative Sciences and Institutional Development) or SADI, of the Law School of Rabat. Its objective is to promote research in social and financing development within that faculty. It is organised by Professor Ali Sedjari ( Université Mohamed V de Rabat)

It focuses centrally on ideas about public finance rationalisation, de-centralisation, long-term development, national and regional development, and, broadly speaking,, State reform.

The Centre d'Etudes en Finances Publiques (Research Centre for Public Finance) or CEFP sprung out of the GRET. Its objectives are, on the one hand, to boost research in the public financial institution field, budgetary law, fiscal law, public accounting law, and new public management; as well as, on the other hand, to sensitise those actors in the public field to the problematics of financial governance. The Centre also strives to set up courses related to Public Finance offered within the context of specialised graduate work (DESA), as well as to create specialised diplomas in this field.
The Centre d'Etudes en Finances Publiques is a member of GERFIP (www.gerfip.org ). It regularly collaborates with this network’s affiliates.

Research Team:

Abdelaziz Adidi Professor at the INAU
Mohamed Berdouzi Professor at the Université Mohamed V
Abdesselam Bekkali Professor at the Université Mohamed V
Mustapha Ghomari Professor at the IENA
Mohamed Guerrouj Inspector General of Finances
Larbi Ferdawccy Inspector General of the Ministry of Agriculture
Mohamed Boubrahim Head of the Financial Reform Division of the Ministry of Finance

UNIVERSITÉ de BIALYSTOK la FACULTÉ de DROIT
CHAIRE DE FINANCES PUBLIQUES ET DE DROIT FISCAL

Pologne, 15-097 Bialystok, ul. Mickiewicza 1
tel. +48 85 745 70 89, +48 85 745 70 19 or 21
fax. +48 85 745 70 73
e-mail: ac-dwz@noc.uwb.edu.pl

Chair Director. Professor Eugeniusz Ruskowski

The Chair in Public Finance and Fiscal Law includes two departments and two research teams.

DEPARTMENT OF PUBLIC FINANCE
Director: Professor Eugeniusz Ruskowski

DEPARTMENT OF FISCAL LAW
Director: Prof. Leonard Etel

dr Janusz Stankiewicz –
dr Joanna Salachna
mgr Pawel Lewkowicz
mgr Marcin Tyniewicki
doctorants :
mgr Eliza Rurewicz
mgr Anna Ostrowska
mgr Elzbieta Ambrozej
mgr Szczepan Barszczewski
mgr Piotr Woltanowski
mgr Róza Kosinska
mgr Monika Rutkowska
mgr Sylwia Poluszejko
mgr Tomasz Kurzynka
mgr Lukasz Eljasik
mgr Tomasz Arski
mgr Tomasz Perkowski dr Grzegorz Liszewski –
graegor@cksr.ac.bialystok.pl
dr Slawomir Presnarowicz
mgr Mariusz Poplawski
doctorants :
mgr Rafal Dowgier
mgr Edyta Duchnowska
mgr Katarzyna Kowalska
mgr Robert Moraljan
mgr Michal Litwiniuk
mgr Grzegorz Dudar
mgr Emil Wróblewski

The Chair is a group of organisations of the Law School that engages in research as well as technical activity. Research focuses on comparative aspects of public finance and fiscal law in the European Union, Poland and other Central and Eastern European countries. The best results have come in the fields of local finance and local fiscal law.
The Centre for Information and Organisation of Studies in Public Finance and Fiscal Law of Central and Eastern European Countries was created under the aegis of the Chair. It brings together people and university groups from Central and Eastern Europe and aims to gather information on its members initiatives, exchange this information, inspire joint research and help to organise seminars.

GROUPE DE RECHERCHE EN COMPTABILITÉ PUBLIQUE ET FISCALITE (GRCPF)
RESEARCH GROUP IN PUBLIC ACCOUNTING AND TAXATION
FACULTY OF ECONOMY AND LAW
UNIVERSITE DE MURCIA CAMPUS DE ESPINARDO, S/N
30.100 MURCIA, ESPAÑA

RESEARCHERS

DIRECTOR: PROF.DRA. GLORIA ALARCON GARCIA

RESEARCH FELLOWS
PROF.DR. BERNARDINO BENITO LÓPEZ, Universidad de Murcia,
PROF.DRA. Mª JOSÉ PORTILLO NAVARRO, Universidad de Murcia, portillo@um.es
PROF.DRA. MARIA TERESA VICENTE GIMENEZ, Universidad de Murcia teresavi@um.es PROF.DRA. JUANA MARIA GUTIERREZ SANCHEZ, Universidad de Murcia, Member of the Economic and Administrative Court of the Region of Murica, jgutierrezs@teac.minhac.es
D. RAMÓN CASTRO PÉREZ, Bursar of the Universidad de Murcia, RA4400@terra.es
D. DIEGO RUEDA CRUZ, Inspector of Finances of the State, AEAT.
D. JOSÉ MOLINA MOLINA, Commissary of Auditors
DÑA. ISABEL CÁNOVAS SÁNCHEZ, Lawyer

THE GROUP’S MAJOR RESEARCH INTERESTS Local finance, financing of autonomous communities, income tax, harmonisation of fiscal regimes, fiscal procedures and their harmonisation in the EU, fiscal sanctions, fiscal reform, insurance taxation, fiscal strategy, SME taxation, taxation and the environment.

Faire connaître un centre et être présent sur le site du GERFIP

Research centres in public finance wishing to be present on this page can send a message to GERFIP by using the formulaire en ligne , or by contacting GERFIP by e-mail at gerfip@gerfip.org.