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The digital economy in the test of the general tax code
[L’économie numérique à l’épreuve du code général des impôts]

Author

Listed:
  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

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.

Suggested Citation

  • Jean-Raphael Pellas, 2021. "The digital economy in the test of the general tax code [L’économie numérique à l’épreuve du code général des impôts]," Post-Print hal-04487157, HAL.
  • Handle: RePEc:hal:journl:hal-04487157
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