Editorial: L’impôt des sociétés à 20 %?
Auteur | Thierry Afschrift |
Quelques voix s’élèvent, enfin, pour que la Belgique cesse d’être le pays avec le taux d’impôt des sociétés le plus élevé d’Europe (33,99 %).
Cela ne veut pas encore dire qu’elles seront entendues, tant il y a une réticence du monde politique envers quelques réductions d’impôts que ce soient.
A l’exception, habituelle, de la France suradministrée et surimposée, presque tous les pays d’Europe ont réduit, au cours des 30 dernières années, leur taux d’impôt des sociétés, sauf la Belgique.
La question avait certes été envisagée il y a 20 ans, mais on a préféré maintenir ce taux élevé de 33,99 % et introduire le régime, très inégalitaire, des intérêts notionnels. Ceux-ci ne profitent qu’aux sociétés fortement capitalisées, et non à celles qui travaillent effectivement. Aujourd’hui cet instrument est devenu peu efficace, en partie à cause des multiples limites qui lui ont été fixées, mais essentiellement parce que, comme le taux des intérêts réels, celui des intérêts notionnels a baissé de manière spectaculaire au cours des dernières années.
Encore faudrait-il, si l’on réduit...
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