Éthique et évasion fiscale au Bénin
dc.contributor.author | Acclassato, Denis | |
dc.date.accessioned | 2015-06-09T16:58:21Z | |
dc.date.available | 2015-06-09T16:58:21Z | |
dc.date.issued | 2015-06-09 | |
dc.identifier.uri | http://ethique-economique.net | |
dc.identifier.uri | http://hdl.handle.net/1866/12139 | |
dc.publisher | Centre de recherche en éthique | |
dc.subject | philosophy | fr |
dc.subject | philosophie | fr |
dc.subject | ethics | fr |
dc.subject | éthique | fr |
dc.subject | economics | fr |
dc.subject | économie | fr |
dc.subject | ethics | fr |
dc.subject | optimal tax | fr |
dc.subject | tax evasion | fr |
dc.subject | Benin | fr |
dc.subject | philosophy | fr |
dc.subject | philosophie | fr |
dc.subject | ethics | fr |
dc.subject | éthique | fr |
dc.subject | economics | fr |
dc.subject | économie | fr |
dc.subject | éthique | fr |
dc.subject | taxe optimale | fr |
dc.subject | Evasion fiscale | fr |
dc.subject | Bénin | fr |
dc.title | Éthique et évasion fiscale au Bénin | fr |
dc.type | Article | fr |
dc.contributor.affiliation | Université de Montréal. Faculté des arts et des sciences. Centre de recherche en éthique | fr |
dcterms.abstract | Les systèmes fiscaux sont généralement très complexes et parfois inéquitables. En réponse à ces distorsions induites par l’impôt, les contribuables développent des comportements visant à réduire leurs impôts. Cela se traduit par l’évasion fiscale et même de la fraude fiscale. Ces stratégies d’évitement amplifient les effets de distorsion de la taxation. L’objectif de l’article est de monter que l’éthique qui est un ensemble de règles de conduite pourrait aider à réduire durablement l’évasion fiscale. Si l’évasion fiscale n’est pas limitée, elle menace toute action collective de contribution à la recette fiscale car les participants ne souhaitant pas payer pour les autres. | fr |
dcterms.abstract | Tax are generally complex and sometimes unfair. In response to these distortions induced by taxes, taxpayers develop behaviors to reduce their tax. This leads into tax avoidance and even tax evasion. These avoidance strategies amplify the distortion effects of taxation. The objective of the paper is to show that ethics, a set of rules of conduct, could help reducing tax evasion permanently. If tax evasion is not limited, it threatens any collective action of contribution to tax revenue, knowing that the participants do not wish to pay for other. | fr |
dcterms.description | Full Text / Article complet | fr |
dcterms.isPartOf | urn:ISSN:1639-1306 | |
dcterms.language | fra | fr |
UdeM.VersionRioxx | Version publiée / Version of Record | |
oaire.citationTitle | Éthique et économique = Ethics and economics | |
oaire.citationVolume | 12 | |
oaire.citationIssue | 2 |
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