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Taxe générale sur la consommation (TGC) : une nouvelle taxe au service de la lutte contre la crise des finances publiques ?

Author

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  • Lionel Bauvalet

    (Direction des services fiscaux de la Nouvelle-Calédonie)

Abstract

This text analyzes the introduction of the General Consumption Tax (TGC) in New Caledonia, placing it within the global context of the success of VAT. The author explains that this type of taxation is favored for its ability to generate stable revenue, its economic neutrality, and its effectiveness during financial crises. Unlike traditional models, the Caledonian reform aims less at increasing the budget than at simplifying the tax system by replacing several import taxes. This transition also seeks to increase price transparency and strengthen the competitiveness of local businesses against imported products. Finally, the work explores the perspectives for the evolution of the TGC towards higher-performing international standards, while taking into account the specific economic characteristics of the territory.

Suggested Citation

  • Lionel Bauvalet, 2019. "Taxe générale sur la consommation (TGC) : une nouvelle taxe au service de la lutte contre la crise des finances publiques ?," Post-Print hal-05632310, HAL.
    • Handle: RePEc:hal:journl:hal-05632310
    Note: View the original document on HAL open archive server: https://unc.hal.science/hal-05632310v1
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