La fiscalité et la protection sociale du travailleur non salarié, en France et en Europe : le besoin d'une réforme ?

Abstract : The self-­employed person is a key figure of our national and European economy. Its statue strongly differs from that of employee and it sees itself apply specific rules, about its tax system and social welfare. In Europe, three major schemes coexist and are representative of European diversity. In the European convergence context, do these major schemes tend to be harmonized? Today, what is the place of the self-­employed person in France and what are the consequences on its situation of the laws passed for 2013?
Document type :
Master thesis
File URL :
http://docnum.univ-lorraine.fr/prive/BUG_M_2013_DOMAIN_PAULINE.pdf
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https://hal.univ-lorraine.fr/hal-01782447
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Submitted on : Wednesday, May 2, 2018 - 9:08:34 AM
Last modification on : Thursday, May 3, 2018 - 1:04:52 AM

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Pauline Domain. La fiscalité et la protection sociale du travailleur non salarié, en France et en Europe : le besoin d'une réforme ?. Economies et finances. 2013. ⟨hal-01782447⟩

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