The digital economy in the test of the general tax code

L’économie numérique à l’épreuve du code général des impôts

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: To fight against the fragmentation of flows, source of tax evasion, the General Tax Code delimits the tax consequences of a uberization of services and determines the relevant framework of a «tokenization» of the economy, while opening many questions related to the tax treatment of the flows of these digital assets. In a management context, the agility of the administration consists in this case to use the digital tool to fight against tax evasion.

Date: 2021-05-01
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Published in Revue française de finances publiques, 2021, 154, pp.181

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487157

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