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L’impact du statut de la Nouvelle-Calédonie sur l’évitement de l’impôt

Author

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  • Jocelyn Bénéteau

    (LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie, UNC - Université de la Nouvelle-Calédonie)

Abstract

This document examines how the specific legal status of New Caledonia influences the phenomena of tax avoidance and fraud within its territory. The author analyzes the inadequacy of local enforcement measures and highlights that the uncontrolled proliferation of tax expenditures (tax niches) significantly weakens public revenue. The study also explores the impact of international conventions, noting that the absence of agreements with neighboring countries facilitates evasion toward regional tax havens. Although the archipelago possesses normative autonomy to legislate, the effectiveness of the fight against these practices depends on a better utilization of existing legal tools. In summary, the document highlights a regulatory system in search of maturity when faced with the challenges of aggressive tax optimization.

Suggested Citation

  • Jocelyn Bénéteau, 2019. "L’impact du statut de la Nouvelle-Calédonie sur l’évitement de l’impôt," Post-Print hal-05616677, HAL.
    • Handle: RePEc:hal:journl:hal-05616677
    Note: View the original document on HAL open archive server: https://hal.science/hal-05616677v1
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