La fiscalité intelligente

ROME – Une politique fiscale efficace, garantissant un revenu national approprié, est une composante déterminante dans la capacité d’un pays à mettre en œuvre des politiques de développement. Or, dans la plupart des pays en voie de développement, les recettes fiscales sont réduites, ce qui entrave la marche vers un développement économique plus équilibré, plus inclusif et plus durable, susceptible d’améliorer la santé publique et d’élever le niveau de vie.

Et si les recettes non fiscales peuvent contribuer significativement au PIB total de certains pays, la moyenne du ratio impôts/PIB dans les pays à faible revenu et les pays à moyen revenu avoisine respectivement les 15% et les 19% – bien en-dessous d’une moyenne de l’OCDE qui dépasse les 35%. Afin de financer les projets de développement, il est nécessaire que ces pays conçoivent et mettent en œuvre des stratégies fiscales pour accroître le revenu national.

Ceci implique l’abandon de la conception dogmatique dominante selon laquelle les impôts ne devraient être augmentés qu’en cas d’absolue nécessité. Cette conception repose sur l’idée qu’un faible niveau d’imposition permettrait d’augmenter le ratio impôts/PIB en garantissant un meilleur respect des lois fiscales, et privilégie la fiscalité indirecte (du type taxe sur la valeur ajoutée) afin d’élargir l’assiette fiscale en vue d’y englober les revenus modestes.

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