Développement territorial autonome ou assisté
New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-Caledonian economic system: how could th...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | fra |
| Published: |
Réseau Développement Durable et Territoires Fragiles
2010-11-01
|
| Series: | Développement Durable et Territoires |
| Subjects: | |
| Online Access: | https://journals.openedition.org/developpementdurable/3273 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-Caledonian economic system: how could this system persist without any structural crisis? Which tax reform should be proposed? The section 1 explains why tax reform is necessary. The section 2 describes New-Caledonia's economic and commercial system. The sections 3 and 4 present the principles of the VAT and of the social VAT. The section 5 analyses the opportunity to change New-Caledonia's customs tax for a VAT or a social VAT. |
|---|---|
| ISSN: | 1772-9971 |