IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05615230.html

Fiscalité et crise des finances publiques : l’impact sur les acteurs économiques des dernières réformes entreprises

Author

Listed:
  • Cécile Duval

    (CDF - Cabinet Douanier et Fiscal, UNC - Université de la Nouvelle-Calédonie)

Abstract

This document analyzes the deep tax reforms undertaken in New Caledonia since 2014, notably the introduction of the General Consumption Tax (TGC). The author highlights that the implementation of these measures has been long and complex, leading to instability that weighs on budgetary yield and business confidence. The text deplores a lack of incentive measures, which hinders private investment and pushes certain economic actors to leave the territory. To remedy this situation, the study advocates for greater legislative transparency and the adoption of more attractive tax mechanisms to revitalize the local economy. In short, the writing highlights the gap between the ambitions of administrative simplification and the difficult economic realities faced by New Caledonian taxpayers.

Suggested Citation

  • Cécile Duval, 2019. "Fiscalité et crise des finances publiques : l’impact sur les acteurs économiques des dernières réformes entreprises," Post-Print hal-05615230, HAL.
    • Handle: RePEc:hal:journl:hal-05615230
    Note: View the original document on HAL open archive server: https://hal.science/hal-05615230v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-05615230v1/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05615230. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.