Michel Bouvier discussed how tax audit and its reason for being are increasingly important in the current context of the adjustment of public accounts and the need for competitiveness in our economy. Christian Eckert, State Secretary for the budget stated his interest in Fondafip’s work particularly on a matter as essential as tax audit. In his introductory report, Olivier Fouquet, Honorary Section Chairman of the French Council of State, addressed the recurrent problems arising from tax audit. Marie-Christine Esclassan who presided over the first round table “Rights and obligations of audited businesses” highlighted the momentum seen in the past thirty years in terms of searching for a better balance between the rights and obligations of taxpayers. Martin Collet, Professor at the University of Paris 2 Panthéon-Assas, reported that the rights and obligations of audited businesses currently appear to be relatively harmonized. Gérard Orsini, Chairman of the Legal and Tax Commission of the CGPME and Olivier Sivieude, Head of the Tax Audit Department of the Public Finances Directorate General, shared their perspectives on the current state of tax auditing for businesses. Adriano Di Pietro, Professor at the University of Bologna and Marc Bourgeois, Professor at the Law Faculty at the University of Liège, presented new tax audit approaches in Italy and Belgium.
The second round table focused on the relationship between accounting and taxation. Participants included Claude Lopater, chartered accountant, Marie-Pascale Antoni, Director of tax affairs of MEDEF, Emilie Bokdam-Tognetti, Master of Requests for the French Council of State, Public Rapporteur, Patrick de Cambourg, Chairman of the French accounting standards setter (ANC), Philippe Arraou, Chairman of the French Order of Chartered Accountants and Yves Nicolas, Chairman of the Department of financial markets of the France’s national institute of statutory auditors (CNCC).
Michel Bouvier in the last round table stated that the issues raised in this session, namely the globalisation of trade, the digital economy and the sharing economy, are crucial for understanding the current tax system. These aspects were subject to analyses by Philippe Thiria, former tax director of Unilever France, Kevin Shoom, Head of unit within the international cooperation and tax administration division at the OECD, Jean-Marie Monnier, Professor at University of Paris 1 Panthéon-Sorbonne, Marc Lolivier, Deputy Director of the Federation of e-commerce and distance selling (FEVAD).
The symposium was concluded by Bruno Parent, Director General of Public Finances.