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Le secret en matière fiscale

Abstract : In tax matters, the current trend shows a push for more transparency, in the expanse of any form of secrecy. The latter is, in fact, quite often frowned upon, not only by the taxpayers, for whom it reflects a concealment of vital information for the computing and the recovering of taxes, but also by the tax administration itself, which is enfolded in an historical tradition of secrecy since the Ancien Régime. Secrecy is an impediment to this quest of transparency, which is displayed by tax policies initiated by the States for diverse reasons: establishing a virtuous process of transforming societies, regulating tax competition or tackling fraud and tax evasion. Although of negative connotation, secrecy is an invaluable tool for safe-guarding both private and public interests. Nowadays, however, it is quite undermined by the law, despite having the benefit of dampening down the excesses of transparency, materialised by more and more recent disclosure obligations. Those are enforced upon both taxpayers and third parties such as lawyers or doctors, whilst some of them follow a code of conduct based around secrecy and client privileges. The lifting of secrecy at the benefit of tax administrations is indicative of the unbalance of their relations, equally heightened by the development of new information and communication technologies. This study propounds a definition of secrecy in tax matters and analyses its legal aspects.
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Contributor : Jennyfer PILOTIN Connect in order to contact the contributor
Submitted on : Wednesday, April 6, 2022 - 2:08:18 PM
Last modification on : Wednesday, June 1, 2022 - 4:18:01 PM


  • HAL Id : tel-03632637, version 1


Jennyfer Pilotin. Le secret en matière fiscale. Droit. Université paris 8, 2020. Français. ⟨tel-03632637⟩



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