L'Impact de la Croissance de l'Économie Du Partage Et À La Demande Sur La Politique Et l'Administration de la Tva/Tps
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L'Impact de la Croissance de l'Économie Du Partage Et À La Demande Sur La Politique Et l'Administration de la Tva/Tps

L'Impact de la Croissance de l'Économie Du Partage Et À La Demande Sur La Politique Et l'Administration de la Tva/Tps


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About the Book

Ce rapport vise à aider les autorités fiscales à concevoir et à mettre en oeuvre une réponse politique efficace en matière de taxe sur la valeur ajoutée/taxe sur les produits et services (TVA/TPS) à la croissance de l'économie du partage et à la demande. L'essor de ce phénomène, alimenté par les plateformes numériques, a transformé un certain nombre d'industries en quelques années seulement. Cette nouvelle réalité fait intervenir de nombreux nouveaux acteurs économiques (souvent des particuliers), qui monétisent (souvent) des biens et services sous-utilisés en les proposant, via des plateformes numériques, pour une utilisation temporaire (« partagée ») par des consommateurs essentiellement privés. Des questions ont été soulevées quant à savoir si les cadres de politique et d'administration existants en matière de TVA/TPS sont suffisamment capables de faire face à cette nouvelle réalité économique, notamment en vue de protéger les recettes de la TVA/TPS et de minimiser les distorsions économiques. Ce rapport présente les éléments essentiels d'une stratégie globale de politique TVA/TPS à prendre en compte par les autorités fiscales pour y répondre. Il analyse les principales caractéristiques de l'économie du partage et à la demande et ses principaux modèles économiques, il identifie les défis et opportunités associés en matière de TVA/TPS et présente un large éventail de mesures et d'approches possibles pour la mise en oeuvre d'une réponse politique efficace. Cela comprend des orientations détaillées sur le rôle que les plateformes numériques peuvent jouer dans la facilitation et l'amélioration du respect des règles de la TVA/TPS dans l'économie du partage et à la demande.


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Product Details
  • ISBN-13: 9789264413054
  • Publisher: Turpin Distribution Services (OECD)
  • ISBN-10: 9264413057
  • Publisher Date: 21 May 2021


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L'Impact de la Croissance de l'Économie Du Partage Et À La Demande Sur La Politique Et l'Administration de la Tva/Tps
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L'Impact de la Croissance de l'Économie Du Partage Et À La Demande Sur La Politique Et l'Administration de la Tva/Tps
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