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La numérisation des contrôles fiscaux, une utilisation des algorithmes

Author

Listed:
  • Aurélie Dort

    (IRENEE - Institut de Recherches sur l'Evolution de la Nation Et de l'Etat - UL - Université de Lorraine)

Abstract

La lutte contre l'évasion et la fraude fiscale est devenue un enjeu majeur de souveraineté et de redressement des comptes publics, et constitue une priorité de l'action publique. Les scandales financiers tels les Panama Papers ou plus récemment les Pandora Papiers ne font qu'alimenter cette nécessité de lutter contre l'évasion et la fraude fiscale. L'annexe du projet de loi de finances pour 2021 relatif à la lutte contre la fraude fiscale dispose en ce sens que « l'objectif d'amélioration de l'efficacité de la lutte contre la fraude s'appuie […] sur la détection des comportements frauduleux et le ciblage de plus en plus efficace des opérations de contrôle, le renforcement de l'approche judiciaire des fraudes, le développement des moyens consacrés à la lutte contre certaines formes de fraude, en particulier la fraude internationale, et l'amélioration du recouvrement suite à contrôle fiscal »

Suggested Citation

  • Aurélie Dort, 2021. "La numérisation des contrôles fiscaux, une utilisation des algorithmes," Post-Print hal-03539805, HAL.
    • Handle: RePEc:hal:journl:hal-03539805
    as

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