Editorial - Des niches fiscales en plus ... et en moins
Auteur | Thierry Afschrift |
Depuis des décennies, les gouvernements affirment vouloir lutter contre les « dépenses fiscales », c’est-à-dire les multiples régimes d’exonération ou de réduction d’impôts accordés moyennant le respect de certaines conditions.
On se rend compte qu’il serait sans doute plus juste, et plus pratique sur le plan administratif, de réduire massivement les taux de l’impôt des personnes physiques, et de l’impôt des sociétés, tout en réduisant ou en supprimant des avantages de ce type.
Or, il faut bien constater que la plupart de ces régimes sont systématiquement maintenus, parce qu’ils visent une clientèle électorale déterminée. On voit ainsi se maintenir des avantages comme l’exonération des livrets d’épargne ou encore les titres services, simplement parce qu’ils sont populaires.
Lorsqu’on met fin à une « niche fiscale », c’est simplement parce que sur le plan électoral, les bénéficiaires de celle-ci ne sont pas suffisamment importants.
Au contraire, le gouvernement actuel ajoute de nouvelles niches fiscales, comme le tax shelter pour les PME, ou encore l’exonération de précompte dans le cadre du crowdfunding...
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