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!
|
| _version_ | 1832095673013501952 |
|---|---|
| author | Gaël Lagadec |
| author_facet | Gaël Lagadec |
| author_sort | Gaël Lagadec |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-e07e0a28edc5463081dc91ea813301d9 |
| institution | Kabale University |
| issn | 1772-9971 |
| language | fra |
| publishDate | 2010-11-01 |
| publisher | Réseau Développement Durable et Territoires Fragiles |
| record_format | Article |
| series | Développement Durable et Territoires |
| spelling | doaj-art-e07e0a28edc5463081dc91ea813301d92025-02-05T16:34:30ZfraRéseau Développement Durable et Territoires FragilesDéveloppement Durable et Territoires1772-99712010-11-0110.4000/developpementdurable.3273Développement territorial autonome ou assistéGaël LagadecNew-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.https://journals.openedition.org/developpementdurable/3273developmenttax reformvalue-added taxtarifs |
| spellingShingle | Gaël Lagadec Développement territorial autonome ou assisté Développement Durable et Territoires development tax reform value-added tax tarifs |
| title | Développement territorial autonome ou assisté |
| title_full | Développement territorial autonome ou assisté |
| title_fullStr | Développement territorial autonome ou assisté |
| title_full_unstemmed | Développement territorial autonome ou assisté |
| title_short | Développement territorial autonome ou assisté |
| title_sort | developpement territorial autonome ou assiste |
| topic | development tax reform value-added tax tarifs |
| url | https://journals.openedition.org/developpementdurable/3273 |
| work_keys_str_mv | AT gaellagadec developpementterritorialautonomeouassiste |