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Impacts attendus de la réforme de la fiscalité indirecte calédonienne sur les échanges commerciaux

Author

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  • Jean-Pierre Lieb

    (E&Y - Cabinet Ernst & Young, UNC - Université de la Nouvelle-Calédonie)

Abstract

This document analyzes the fiscal transition in New Caledonia, characterized by the adoption of the General Consumption Tax (TGC) to replace an obsolete customs system. The author explains that this reform aims to modernize the economy by eliminating opaque import taxes that fueled inflation and complicated trade exchanges. While the TGC is fundamentally based on the principle of fiscal neutrality, the study highlights strategic exceptions, particularly to preserve the competitiveness of the nickel industry and local production. The text also explores the challenges of this transition, such as margin management by companies and uncertainties surrounding the control of consumer prices. In conclusion, the work suggests that while the overall macroeconomic impact appears limited, the reform necessitates a profound restructuring of accounting practices and commercial transparency within the territory

Suggested Citation

  • Jean-Pierre Lieb, 2019. "Impacts attendus de la réforme de la fiscalité indirecte calédonienne sur les échanges commerciaux," Post-Print hal-05615182, HAL.
    • Handle: RePEc:hal:journl:hal-05615182
    Note: View the original document on HAL open archive server: https://hal.science/hal-05615182v1
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