Utiliser sa voiture dans le cadre des activités de la société UBER - Quelles incidences sur la déduction fiscale liée aux frais du véhicule ?

Abstract

The purpose of this thesis is to study the consequences of tax deductions in a specific context. Thus, the aim is to focus this research on the potential tax deductions related to vehicle expenses, generated by the activity of independent driver at Uber. This paper proposes a study of the regulatory framework and theoretical principles relating to the deduction of vehicle expenses. It also presents the legislative environment of the VTC sector while at the same time putting it in parallel with Uber's activities. It also provides a better understanding of the current issues and controversies between the different actors in the field of personal transport: VTC, Uber and taxis. This paper tries to provide answers by focusing on a problem of tax deductions of vehicle expenses in the framework of as an independent driver Uber. The contributions to the existing literature are based on the study of a case: the independent who uses his personal vehicle for his activities at Uber. The aim is to study the impact of the tax deductions inherent in the use of the vehicle in this situation.