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Electronic Sales

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Submitted By Trusquin
Words 1087
Pages 5
Fraudes fiscales sur Internet
Les dessous secrets du commerce électronique

Plan de la présentation
Introduction: eBay vs ARC, projet ARC en marche Les types de ventes en ligne Types d’encan en ligne Types de PAC en ligne Immobilier Trafic eBay et lespac Cheminement de la veille Recherches et préparation, produits de veille mis à jour dans la phase de sélection de la méthode Méthode de cueillette adoptée – Encan Résultats – Encan Méthode de cueillette adoptée et résultats – PAC Interprétation des résultats et projections

Introduction •Document de la semaine dernière •Projet ARC en marche •Jurisprudence: eBay vs ARC (http://decisions.fct-cf.gc.ca/en/2007/2007fc930/2007fc930.html )
Traduction libre: La question est de savoir si l’ordonnance de production 231.2 oblige un résident à fournir des informations emmagasinées à l’extérieur du Canada mais auxquelles il a accès au Canada…La réponse est oui. Tous et chacun savent que la transaction prend place à la fois au Canada et à l’étranger et qu’il existe une connexion substantielle et réelle entre ces deux portions de la transaction. Le test de la connexion réelle et substantielle prévient l’évitement des lois par l’utilisation de transactions extraterritoriales et transnationales. En ce qui a trait à Internet, la connexion peut être démontrée en mettant en lumière les faits pertinents suivants: le situs du fournisseur de contenu, le serveur hôte, les intermédiaires et l’utilisateur final.

Types de vigie
• • • • Vigie médiatique Veille technologique Patrouille virtuelle Ressemblances:
– Proactive – Ciblée

• Différence:
– Surveillance ponctuelle vs permanente

Types de ventes en ligne
• Encan en ligne: eBay.ca (2001 vs 2006 = 1,9MM$ vs 6MM$) • Petites annonces: lespac • eCommerce avec pignon sur rue: Sears • eCommerce: produits intangibles et tangibles

Taxonomie d’encan en ligne
• Public: http://www.ebay.ca/ • Encan mis en ligne par un commissaire-priseur « physique »: http://www.waddingtons.ca/ • Industriel: http://www.dovebid.com/Default.asp?bhcp=1 • Inverse: http://www.oltiby.com/home-reverseauction • Troc: http://www.ottawabarter.com/ • Spécialisé: http://www.sedo.fr/main.php3?language=fr ou http://s1.amazon.com/exec/varzea/subst/home/hom e.html/058-2107167-8475029 • À vocation: http://www.gobid.ca/

Types de PAC
• Spécialisées: http://www.duproprio.com • Publiques: http://www.lespac.com/ et http://www.kijiji.ca

Cheminement de la veille
• Point de départ

Emploi – Travail précédent

• Blog d’electrencan • Réduction de la couverture: motifs et contraintes

Trafic eBay

Tiré de http://www.alexa.com/data/details/traffic_details/ebay.ca

Cheminement de la veille
Couverture (eBay): 1 vendeur en détail, 10 meilleurs canadiens en sommaire

Méthode utilisée
• eBay: requête utilisée: "eBay My World:* \( 0...999999 \)" buyer site:myworld.ebay.ca • Macro MSWord et fonctions MSExcel

Méthode de cueillette adoptée
• Requête Google et choix des 10 meilleurs canadiens • Commentaire ≠ Vente, mais… • MyWorld.eBay.ca pour obtenir le nombre de commentaires des 12 derniers mois et moyenne des 25 dernières transactions • Sauvegarde en mode texte

Critique de la méthode
• Point aveugle de la requête utilisée • L’expérience « clairecoins » • Requête « site:myworld.ebay.ca clairecoins » Résultat vide • Et pourtant…clairecoins existe car elle a vendu 1710 fois depuis 12 mois, 10700 fois depuis oct 2001: http://myworld.ebay.ca/clairecoins/ • Pourquoi? • Problème d’intégralité

Méthode de cueillette adoptée
• Adaptation à l’aide d’une macro Word • Extraction à l’aide de fonctions Excel • Projections:
– Hypothèses à la base – Résultats

Extraction eBay
Commentaires Nickname soundcitybeaches allstarsalez momosworld ssdigitals cardden vip104 superfleas canadaartworks n-vend ecgcanada Natn Can Can Can Can Can Can Can Can Can Can À vie 215163 38538 47670 16672 7182 2415 4160 1792 1581 1715 12 d. mois 67053 20177 15868 6220 2508 2469 2420 1253 725 695 MoyVt /comt $ 23,36 $162,38 $ 18,53 $ 26,34 $ 18,75 $ 13,42 $ 32,22 $ 51,02 $ 21,96 $ 35,05 Projectns vtTot $ 1 566 358,08 $ 3 276 421,97 $ $ $ $ $ $ $ $ 294 034,04 163 834,80 47 025,00 33 133,98 77 972,40 63 928,06 15 921,00 24 359,75 Projectns impôts Marge25% Si particulier $ 148 804,02 $ 311 260,09 $ $ $ $ $ $ $ $ 27 933,23 15 564,31 4 467,38 3 147,73 7 407,38 6 073,17 1 512,50 2 314,18 Si compagnie $ 62 654,32 $131 056,88 $ 11 761,36 $ 6 553,39 $ 1 881,00 $ 1 325,36 $ 3 118,90 $ 2 557,12 $ $ 636,84 974,39 ** 3,2 1,9 3 2,7 2,9 1 1,7 1,4 2,2 2,5

$ 5 562 989,08

$ 528 483,96

$222 519,56

Sur années similaires, projection:

$1 239 701,00

$521 980,00

**: nombre d'années similaires

Étude d’un vendeur en veille continue
• • • • Échantillonnage d’un mois Échantillonnage subséquents Chiffres de ventes Impact fiscaux

Résultat veille individuelle

lespac et duproprio

Les vendeurs d’autos
• Sur lespac.com, autos dont le prix demandé est de 100 000 $ et plus • La plupart proviennent d’usager affichant une raison commerciale (≠ déclaré) • Cas de Nick t:
– Sans raison commerciale – 36 véhicules – Somme des prix de ventes=364m$ (déclaré?)

Trafic lespac

Tiré de http://www.alexa.com/data/details/traffic_details/lespac.com

Cheminement de la veille
Même fonctionnement que pour Ebay • Plusieurs sites (lespac, acam, duproprio) • Meilleurs vendeurs • À l’aide de requêtes …

Le problème PHP
Test sur www.acam.qc.ca http://www.acam.qc.ca/Quebec/Montreal/annonc es.acpl?acamsid=&search_and_display_db_butt on=on&db_id=150919&query=retrieval&title=aut o+a+vendre+ Recherche Google: "Contactez:**" "Catégorie: * Véhicules" site:acam.qc.ca renvoie 7 occurrences dont aucune de Georges

Outils en réponse au PHP
• Phuser: Ce moteur se voulait le Google de la recherche de sites écrit en php de 2001 à 2007: http://web.archive.org/web/20021123112327/http:// use.devnetwork.net/ • Search Engine Studio: Indexeur de site web. Très efficace, mais gourmand en temps, en ressources ordinateur et en argent (600$/lic): http://www.xtreeme.com/search-engine-studio/

Outils en réponse au PHP (Suite)
• Adobe Acrobat: Peut aussi indexer un site web. Efficace aussi mais gourmand en temps et génère un fichier énorme: http://www.adobe.com/products/acrobat

Autre outil testé
• Copernic Tracker: Permet de faire une « veille » sur un site. Efficace sur un site « statique », mais pas sur un site « dynamique » http://www.copernic.com/fr/products/tracker/index.h tml

Cheminement de la veille (suite)
Couverture finale: • lespac – Immobilier – Résidentiel
– Montérégie, 75 KM, +500,000$

• duproprio.com – Résidentiel
– Montérégie (Rive-Sud de Montréal, +500,000$

Résultat de la veille – Immobilier
• Fichiers Excel • Fichiers HTML

Outils utilisés – Avantages et désavantages

• • • • • •

Mozilla Firefox vs Internet Explorer Notepad, Wordpad, Word HTML Excel Flux RSS - DuProprio Vérification hebdomadaire

Conclusion

Piste de solution

Niveaux d’impact fiscal

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