Fiche du document
2017
- handle: 10670/1.cbazpl
- hal: hal-02273409
info:eu-repo/semantics/OpenAccess
Sujets proches
Tax-dodging Tax fraud Fiscal evasion Taxation--Evasion Tax avoidance Tax delinquency Taxation, Evasion of Evasion, FiscalCiter ce document
Alexis Spire et al., « Punishing tax offenders in France and Great Britain: two criminal policies », HAL-SHS : droit et gestion, ID : 10670/1.cbazpl
Métriques
Partage / Export
Résumé
Since roughly 2008-2009, the governments in France and in Britain have encouraged more rigorous penalization of tax fraud. In this article, we compare the implementation of these policies in the two countries on the basis of qualitative and quantitative data. Whilst publicly calling for harsh punishment against tax dodgers, in practice both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. The result is a different approach on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment.