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Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale

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  • Cécile Bazart

Abstract

[eng] Tax evasion differs from other economic crimes owing to the fact that it is committed against a specific agent. This agent, the government, has the characteristic of being in charge, through the tax administration, of both the collection of taxes and the enforcement of measures designed to stamp out evasion. Thus, it has the resources, the power, to fight against this deviance. Therefore, it becomes obligatory to analyse, simultaneously, the behaviour of tax evaders and the mechanisms that are implemented to promote the collection of the amounts due by taxpayers. This justifies that we concentrate on this confrontation between taxpayers and tax administration. Moreover, tax evasion schemes, as they depend upon taxation rules as well as on the risks born by the individual in the case of detection, will then turn out to be evolutionary, implying parallel accommodation of deterrent actions undertaken by tax officials. [fre] Le face à face contribuables-administration fiscale. La particularité du délit de fraude fiscale tient dans l'agent à l'encontre duquel il s'exerce. Cet agent, l'Etat a la particularité d'être, via son administration fiscale, l'organisateur de la perception des sommes dues et l'instigateur du contrôle. Il constitue en cela une victime bien peu ordinaire d'un délit puisqu'il dispose des ressources et du pouvoir nécessaire pour lutter contre l'offense faite à son encontre. La fraude fiscale, transgression de la loi fiscale ne peut donc être analysée indépendamment des procédures de contrôle établies pour s'assurer de la sincérité des déclarations, ou recouvrer les sommes dues. Ceci justifie que nous insistions sur l'interaction des deux parties au problème, les contribuables et l'administration fiscale, et que nous parlions de face à face fiscal. La forme de la fraude, tributaire de la technique d'imposition mais aussi des risques encourus, a alors toutes les chances de se révéler évolutive, impliquant en parallèle une adaptation des mesures instaurées pour la contraindre.

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  • Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
    • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2002_num_16_4_1524
    DOI: 10.3406/rfeco.2002.1524
    Note: DOI:10.3406/rfeco.2002.1524
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    Cited by:

    1. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
    2. Cécile Bazart & Michael Pickhardt, 2011. "Fighting Income Tax Evasion with Positive Rewards," Public Finance Review, , vol. 39(1), pages 124-149, January.
    3. Marc Willinger & Nicolas Daures & Mohamed Ali Bchir, 2008. "Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg," Économie et Prévision, Programme National Persée, vol. 182(1), pages 33-46.
    4. Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009.

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