Editorial: Uniformiser les impôts des sociétés?
Auteur | Thierry Afschrift |
Le prÈsident franÁais et le chancelier allemand ont proposÈ d?unifier, ‡ terme, la base de l?impÙt des sociÈtÈs, puis les taux de celui-ci. Voil‡ une nouvelle tentative d?Èviter la concurrence fiscale, c?est-‡-dire de fixer, au niveau europÈen, les impÙts au taux le plus ÈlevÈ possible.
Une telle mesure serait prÈjudiciable, non seulement aux sociÈtÈs, mais aussi ‡ la plupart des Etats, et enfin ‡ l?Europe elle-mÍme. Les sociÈtÈs n?auraient plus comme choix que de quitter l?Europe pour Èviter l?enfer fiscal qu?elle devient progressivement. Les Etats perdraient une bonne part de leur souverainetÈ pour un ÈlÈment essentiel: l?impÙt frappant les entreprises, et n?auraient plus l?occasion d?utiliser cet ÈlÈment comme instrument de leur politique Èconomique. Les rÈgions et pays en difficultÈ perdraient un argument de poids pour attirer des investissements.
Quant ‡ l?Europe elle-mÍme, elle apparaÓtrait dÈfinitivement pour ce qu?elle est de plus en plus, un cartel d?Etats organisÈs entre eux pour s?arroger le maximum de droits et de richesse au dÈtriment des citoyens.
Plus prÈcisÈment, on voit mal pourquoi des Etats souverains et souvent bien gÈrÈs comme l?Irlande, qui pratique un impÙt au taux de 12,5 %, devraient devenir des enfers fiscaux, comme par exemple la France ou l?Allemagne, sous prÈtexte que contrairement ‡ l?Irlande, ces...
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