IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04487157.html
   My bibliography  Save this paper

The digital economy in the test of the general tax code
[L’économie numérique à l’épreuve du code général des impôts]

Author

Listed:
  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

Abstract

To fight against the fragmentation of flows, source of tax evasion, the General Tax Code delimits the tax consequences of a uberization of services and determines the relevant framework of a «tokenization» of the economy, while opening many questions related to the tax treatment of the flows of these digital assets. In a management context, the agility of the administration consists in this case to use the digital tool to fight against tax evasion.

Suggested Citation

  • Jean-Raphael Pellas, 2021. "The digital economy in the test of the general tax code [L’économie numérique à l’épreuve du code général des impôts]," Post-Print hal-04487157, HAL.
    • Handle: RePEc:hal:journl:hal-04487157
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04487157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.