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Les réformes fiscales récentes en Nouvelle-Calédonie : état des lieux

Author

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  • Mickaël Jamet

    (Direction des services fiscaux de la Nouvelle-Calédonie)

Abstract

This document details the major tax reforms undertaken in New Caledonia between 2014 and 2016 to address social inequalities and budgetary challenges. The author explains that these changes stem from economic and social agreements aimed at restoring equity through improved taxation of capital and a restructuring of indirect taxation. Key measures include the creation of the Caledonian Solidarity Contribution (CCS), the reduction of the tax burden for the middle classes, and the implementation of the General Consumption Tax (TGC). The text also highlights incentives for first-time homebuyers through exemptions and regulations limiting the deduction of head office expenses for companies. Ultimately, this summary illustrates a commitment to modernizing the tax system while preserving purchasing power and the self-financing capacity of local entities.

Suggested Citation

  • Mickaël Jamet, 2019. "Les réformes fiscales récentes en Nouvelle-Calédonie : état des lieux," Post-Print hal-05632302, HAL.
    • Handle: RePEc:hal:journl:hal-05632302
    Note: View the original document on HAL open archive server: https://hal.science/hal-05632302v1
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    File URL: https://hal.science/hal-05632302v1/document
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