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La fiscalité internationale face aux problèmes de blanchiment d'argent, de fraude et d'évasion fiscales

La fiscalité internationale face aux problèmes de blanchiment d'argent, de fraude et d'évasion fiscales

          
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About the Book

Essai de l'année 2013 dans le domaine Gestion d'entreprise - Comptabilité, Fiscalité, note: master, langue: Français, résumé L'économie mondiale se caractérise depuis plusieurs années par une intégration de plus en plus croissante, une internationalisation des transactions et une accélération des échanges. Cela incite les différents agents économiques à rechercher les opportunités d'investissement en dehors de leur pays d'origine et à satisfaire la demande extérieure si leur marché local est saturé, en vue d'accroitre leurs bénéfices. Ce faisant, ces agents arrivent à constater les différences qui peuvent exister dans les pratiques en matière de fiscalité entre leur pays d'origine et les pays d'accueil, voire même à déceler les failles existant dans les règles en vigueur et ainsi pouvoir les contourner. L'Algérie n'échappe pas à la règle. En effet, selon le rapport de la Direction Générale des Douanes, la balance commerciale a été évaluée, en 2012, à un montant total de plus de 120 milliards (73 milliards de dollars à l'exportation et 46 à l'importation). L'économie informelle brasserait 50% de la masse monétaire en circulation et 12 000 sociétés écrans avec une transaction qui avoisinerait les 66 milliards de dollars (document du Ministère Du commerce). Les sorties annuelles brutes de monnaie fiduciaire sont passées de 1 633,4 milliards DA en 2010 à 1 977,8 milliards DA en 2011 et à 2 475 milliards DA en 2012 soit plus de 32 milliards de dollars (note de la Banque d'Algérie: Amélioration de la circulation de la monnaie fiduciaire en 2012 et 2013). Dans un tel contexte, les risques du développement des pratiques de blanchiment d'argent, d'évasion et de fraude fiscales sont relativement importants. Ainsi, les autorités Algériennes ont entamé, depuis le début des années 1990, des négociations avec plusieurs pays étrangers pour l'élaboration de conventions fiscales bilatérales largement inspirées du modèle de l'OCDE (la convention cadre) et de certaines disposi


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Product Details
  • ISBN-13: 9783656589822
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 3656589828
  • Publisher Date: 03 Mar 2014
  • Height: 254 mm
  • No of Pages: 20
  • Series Title: French
  • Weight: 54 gr


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