Editorial: OCDE et « transparence fiscale »
Auteur | Thierry Afschrift |
L’OCDE est un organisme international dont l’objectif initial était d’assurer une meilleure coopération des Etats en vue du développement économique. Il a longtemps été avant tout un conseiller économique des Etats, qui défendait le plus souvent une approche fondée sur le libre échange, et prônait parfois quelques idées tendant à la libéralisation de l’économie.
En matière fiscale, il jouait un rôle d’expert, et a notamment proposé des modèles successifs de conventions préventives de la double imposition, que les Etats étaient libres d’adopter tels quels ou d’adapter en fonction de leurs impératifs propres.
Depuis le début des années 2000, et singulièrement depuis 2009, il joue toutefois un rôle beaucoup plus politique. L’OCDE a ainsi créé un « forum mondial sur la transparence et l’échange de renseignements à des fins fiscales ». Il recourt ainsi à une confusion, volontairement entretenue, à propos de la notion de transparence. Celle-ci est une vertu lorsqu’elle implique une transparence des pouvoirs publics envers la population, dont elle utilise les ressources confisquées par la voie de l’impôt. Elle est au contraire une manière d’étendre encore le pouvoir des Etats et un danger pour la vie privée lorsqu’il s’agit d’assurer la transparence de patrimoine des individus envers l’Etat. Or, ce que recherche l’OCDE, c’est exclusivement cette dernière « transparence », qui est une forme d’inquisition.
A l’image du GAFI, compétent en matière de blanchiment de capitaux, le forum sur la transparence, sans assemblée parlementaire, et constitué exclusivement d’experts nommés par le pouvoir exécutif des Etats, est...
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