Editorial: Fisc et transparence : il y a des progrès à réaliser
Auteur | Thierry Afschrift |
L'administration fiscale, qui réclame chaque jour davantage de transparence au contribuable, n'est pourtant pas un modèle dans ce domaine. Or, la justification de la « transparence » existe bien davantage dans le chef des autorités publiques, qui gèrent les biens de tous, que dans celui des particuliers, qui n'ont en principe pas de justification à donner quant à leur propre patrimoine.
Ainsi, il a fallu de nombreuses décisions du Conseil d'Etat pour contraindre l'administration fiscale à accepter l'application de l'article 32 de la Constitution, relatif à la publicité des administrations fédérales. C'est souvent encore avec beaucoup de réticences que l'administration consent à donner connaissance à des contribuables de leur dossier personnel.
L'administration reste par contre totalement fermée lorsqu'il s'agit de donner, au contribuable, et au public en général...
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