Développement territorial autonome ou assisté

Abstract

New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-Caledonian economic system: how could this system persist without any structural crisis? Which tax reform should be proposed? The section 1 explains why tax reform is necessary. The section 2 describes New-Caledonia's economic and commercial system. The sections 3 and 4 present the principles of the VAT and of the social VAT. The section 5 analyses the opportunity to change New-Caledonia's customs tax for a VAT or a social VAT.

Keywords

• development
• tax reform
• value-added tax
• tarifs