New tools to combat tax fraud

Les nouveaux outils de lutte contre la fraude fiscale

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: While continuing the movement penalty tax offenses, the legislature recently aggravated criminal penalties for tax evasion and strengthened its way to control and tax collection, including having recourse to the constitution of computer files for track offenders.

Date: 2014-08-01
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Published in Revue française de finances publiques, 2014, 127, pp.121

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487290

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