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Vers Une Nouvelle Definition De La Prestation De Services

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  • Damien Broussolle

    (LaRGE Research Center, Université de Strasbourg)

Abstract

The standard definition of services, based on intangibility, never was completely convincing. The digitalization of the economy has rendered it less and less relevant. It nowadays triggers inconsistencies in fiscal or juridical rulings, where the e-book fiscal treatment is the most obvious one. A new economic approach of the service, referring to the unfeasibility of establishing ownership rights, was suggested by Hill (1999). It was adopted by the last revisions of the National Accounts. The paper explains its rationale and shows its practical convenience. This new approach clarifies the implementation of certain law rules and especially simplifies the fiscal treatment of information goods. It also reduces the heterogeneity within activity classifications. Finally, rather than focus on the external form of products, the new approach underlines the importance of the features of contracts that link the partners involved in a transaction. Given this aspect, it is in sympathy with law views.

Suggested Citation

  • Damien Broussolle, 2021. "Vers Une Nouvelle Definition De La Prestation De Services," Working Papers of LaRGE Research Center 2021-01, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    • Handle: RePEc:lar:wpaper:2021-01
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    service; intangibility; information goods; activity classifications;
    All these keywords.

    JEL classification:

    • L8 - Industrial Organization - - Industry Studies: Services
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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