The new players in tax control

Les nouveaux acteurs du contrôle fiscal

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: This article shows that the emergence of a governance of numbers leads to questioning a new tax regulation by algorithms before considering the use of third parties to ensure efficiency of tax audits.

Date: 2021-02-01
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Published in Revue française de finances publiques, 2021, 153, pp.125

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487162

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