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Crise des finances publiques et évitement fiscal

Author

Listed:
  • Jean-Marie Monnier

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

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.

Suggested Citation

  • Jean-Marie Monnier, 2016. "Crise des finances publiques et évitement fiscal," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01299442, HAL.
    • Handle: RePEc:hal:cesptp:hal-01299442
    as

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