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policy against fiscal deviance in International Crisis situation

typ_thesis

French

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Abstract

The public finance crisis of 2008 led to a proliferation of public revelations by the media of tax avoidance behavior. International mobilization demonstrates the limit of national legal action.This thesis proceeds from the principle that the legal scope of tax evasion becomes limited and penal repression is insufficient. Public policy is now focused on tax deviance, which is a broader notion and representative of the reality of the phenomenon of circumvention of mandatory levies. Measures adopted to combat fiscal arrangements contribute to budgetary performance because of the challenge of filling public deficits.The thesis is therefore based on the demonstration of the difficulty of determining even reprehensible behavior and on the limit of penal repression. This part begins with the difficulty of apprehending the texts and the weakness of the criminal prosecution. It relies on statistical texts, and revelations from private organizations.Second, the demonstration of the importance of recovery, which is manifested by the organization of the speed of payment of the tax and the limitation of contentious actions. This part relies more on the testimonies of agents, judges, associations.

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