Des contrôles à "effets terrifiants"
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles |
Au cours d'un rÈcent colloque, l'administrateur gÈnÈral adjoint des impÙts a parlÈ de la politique de contrÙle et de la politique de recouvrement de son administration.
Il a ainsi exposÈ que celles-ci avaient un double objectif. D'une part assurer une forte rentabilitÈ directe des contrÙles "ce qui implique notamment le choix de cibles appropriÈes en nombre suffisant, l'utilisation de mÈthodes prÈcises et prÈparÈes et une minimisation du contentieux de ces contrÙles".
D'autre part, l'administration dÈclare expressÈment rechercher "une forte rentabilitÈ indirecte en suscitant une confiance forcÈe que les spÈcialistes en la matiËre dÈnomment "l'effet terrifiant" (de terren effect)".
Si l'on comprend bien...
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