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Fiscalité et Sécurité sociale - Etude de la fiscalisation des ressources de la Sécurité sociale

Abstract : The taxation of social security resources is generally perceived as the simple switch from financing by contributions to financing by taxes, with the problems linked to the legal qualification of social taxes. This conception, which aims to limit taxation to a simple substitution, neglects the impregnation that it translates. Taxation constitutes a mechanism at the service of the globalization of public finances, therefore taxation appears as a model allowing to consider the use of tax law as a mode of financing in the determination of Social Security resources, as well as in the procedures which are associated with it, but also as an instrument in the service of the financing of social security, more generally in the service of social policies and the welfare state. Taxation is becoming an instrument that not only makes it possible to strengthen Parliament's intervention in social finance, but it also adapts the legal structure of social security to the necessary new financing needs while allowing social rights to be preserved. It therefore reflects an entire mechanism with global legal consequences. Its outcome is globalization in which financial rules and principles apply to social finances as well as to public finances. Taxation tends to become the first stone of the publicization and unification of financial rules through the harmonization of rules around the very notion of compulsory deductions, while preserving the legal specificities of each right. This thesis aims to define the notion of taxation in that it constitutes the bridge between taxation and Social Security.
Keywords : taxation
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Submitted on : Tuesday, April 27, 2021 - 3:16:04 PM
Last modification on : Wednesday, November 3, 2021 - 4:07:33 AM


  • HAL Id : tel-03209897, version 1



Aurélie Dort. Fiscalité et Sécurité sociale - Etude de la fiscalisation des ressources de la Sécurité sociale. Droit. UNIVERSITÉ DE DROIT, D’ÉCONOMIE ET DES SCIENCES D’AIX-MARSEILLE FACULTÉ DE DROIT ET DE SCIENCE POLITIQUE D’AIX-MARSEILLE, 2016. Français. ⟨NNT : ⟩. ⟨tel-03209897⟩



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