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Le cadre des finances publiques en Nouvelle-Calédonie

Author

Listed:
  • Thomas Govedarica

    (UNC - Université de la Nouvelle-Calédonie, Chambre régionale et territoriale des comptes de la Nouvelle-Calédonie)

Abstract

This text examines the structure of public finance in New Caledonia, highlighting the three fundamental pillars: taxation, budgeting, and accounting. The author explains that while accounting and budgetary standards remain close to the French metropolitan model to guarantee financial balance, the territory benefits from fiscal autonomy and unique, expanded powers. This organization is based on a system of revenue distribution among the provinces and municipalities, aimed at maintaining unity while promoting geographic rebalancing. However, the document identifies major challenges, notably the need for better coordination among local actors and the integration of new performance management tools. In conclusion, although the current framework ensures a certain stability, a modernization of local taxation is deemed necessary to correct the rigidities of the current system.

Suggested Citation

  • Thomas Govedarica, 2019. "Le cadre des finances publiques en Nouvelle-Calédonie," Post-Print hal-05632296, HAL.
    • Handle: RePEc:hal:journl:hal-05632296
    Note: View the original document on HAL open archive server: https://hal.science/hal-05632296v1
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    File URL: https://hal.science/hal-05632296v1/document
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