De l'extension des techniques d'investigation et de controle de l'administration fiscale
Institution:
Paris 5Disciplines:
Directors:
Abstract EN:
A survey on development of tax control measures shows a continuous enlargement. Created at the begining of the century, modem techniques of investigation and control have continued to expand since. Some recent and enlarged prerogatives are based on the desire to intensify control. Interventionism has considerably increased budget needs. Other prerogatives derive from a changing environment. The internationalization process, the development of financial and social sectors, the legal and technical changes have required a strong adjustement to measures specific to tax authorities. The increasing number of legal notes led to a number of calculations or miscalculations, granting more freedom of action to the tax judge. The judge benefits from his room for manoeuvre to modify in depth me tax autorities measures. His important action in his field is two-sided. It contributed to the development of some techniques but also limited others, especially the sharpest ones. Thus, jurisprudence went beyond its duties. It played a part almost as important as the regulating and legislative autorities regarding tax control procedures. Therefore, we will demonstrate text and jurisprudence related changes of tax control procedures. The subject of this research is to introduce the origins of me techniques and their present use with regard to legal documents and jurisprudence, in addition, it aims to show a critical analysis of the different tax control measures. Finally, the study will be completed by comparisons and prospects related assessments.
Abstract FR:
L'etude de l'evolution des mesures destinees au controle revele une extension continue. Instituees au debut du siecle, les techniques modernes d'investigation et de controle n'ont pas cesse de se developper depuis. Certaines prerogatives nouvelles ou elargies emanent directement d'une volonte d'intensification du controle, l'interventionnisme ayant considerablement accru les besoins budgetaires. D'autres resultent de modifications de l'environnement general. L'internationalisation, le developpement du secteur financier et social, les modifications juridiques et techniques, ont necessite une adaptation tres forte des prerogatives specifiques de l'administration fiscale. Cette proliferation des textes s'est soldee par de nombreuses approximations ou carences, octroyant une grande liberte d'action au juge fiscal. Une latitude pleinement utilisee par le juge pour modeler en profondeur l'etendue des differentes prerogatives de l'administration. Son oeuvre, tres importante, est contrastee. Elle a contribue a l'epanouissement de certaines techniques et en a restreint d'autres, notamment les plus incisives. Ainsi, debordant de son cadre habituel, la jurisprudence a eu, a l'egard des techniques d'investigation et de controle, un role presque aussi important que celui du pouvoir legislatif et reglementaire. Il est donc propose de retracer l'evolution textuelle et jurisprudentielle des techniques d'investigation et de controle. L'objet de la recherche est de presenter l'origine des techniques, leur etat actuel au regard des textes et de la jurisprudence. Il est aussi de proceder a une analyse critique des differentes mesures de controle. Enfin, l'etude est completee par des appreciations comparatives et prospectives.