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Le contrôle fiscal de la TVA

Author

Listed:
  • Paulin Ibanda Kabaka

    (LAM - Les Afriques dans le monde - IEP Bordeaux - Sciences Po Bordeaux - Institut d'études politiques de Bordeaux - IRD - Institut de Recherche pour le Développement - Institut d'Études Politiques [IEP] - Bordeaux - UBM - Université Bordeaux Montaigne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article présente de façon sommaire les aspects afférents au contrôle fiscal de la TVA afin d'en assurer un bon rendement et de décourager les tentatives de fraude fiscale.

Suggested Citation

  • Paulin Ibanda Kabaka, 2016. "Le contrôle fiscal de la TVA," Working Papers hal-01267287, HAL.
    • Handle: RePEc:hal:wpaper:hal-01267287
    Note: View the original document on HAL open archive server: https://hal.science/hal-01267287
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    More about this item

    Keywords

    TVA; contrôle fiscal; fiscalité; fraude fiscale; impôt; droit fiscal;
    All these keywords.

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