The autoentrepreneur regime and the entrepreneurial risk

L'auto-entrepreneur, au risque de l'entreprise

Nadine Levratto and Evelyne Serverin ()
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Evelyne Serverin: CEE - Centre d'études de l'emploi - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche - Ministère du Travail, de l'Emploi et de la Santé, CTAD - Centre de Théorie et Analyse du Droit - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique

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Abstract: The creation and the popularity of the auto-entrepreneur regime rests on the supposed absence of risk associated with this judicial status. By conditioning the payment of the social security contributions to the realization of a turnover, the legislator thought of eliminating any risk from deficit. However, the core theory of entrepreneur insists on the risky dimension associated with the creation of a business whereas, more recently, the multiform aspect of the risk has been enlightened. From this framework, and on the basis of sociological approach of the law, we propose to analyse a corpus made of 104 judicial decisions concerning auto-entrepreneurs. Our results clarify three families of risks. The first one is generated by the activity itself, the second group rises from the articulation with wage-earning and the third class results from the complexity of the rules. As the auto-entrepreneurs neither benefit from the protection of the legal entity, nor of the limited responsibility, they are thus confronted at significant risks that the levelling off of their income finally does not compensate.

Keywords: auto-entrepreneur; risque; théorie de l’entrepreneur; sociologie du droit (search for similar items in EconPapers)
Date: 2015-07
New Economics Papers: this item is included in nep-ent, nep-ino and nep-sbm
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