Crise des finances publiques et évitement fiscal

Jean-Marie Monnier ()
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: The problems caused by tax avoidance are not new. During a long period of time, the main forms of tax avoidance were fraud and evasion. Since the beginings of the heighties, new tax policies have distinctly complicated the tax system and induced a very unstable tax law. This is one of the reasons of the increase of tax avoidance. But the economic globalisation and the rise of the NTIC have strengthened this tendance. Thus tax optimization, the "deterritorialisation" of tax bases and the growth of under-taxed economic activities lead to a cut of public revenues. In this process, the particular vulnerability of tax revenues is increased and the struggle against tax avoidance become imperative.

Keywords: Déficit public; Evitement; Evasion fiscale; Fraude fiscale; Lutte contre la fraude; Optimisation fiscale; Politique fiscale (search for similar items in EconPapers)
Date: 2016-03-14
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Published in Problèmes économiques. Hors-série, 2016, 9, pp.89-95

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Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:hal-01299442

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