{"id":12056,"date":"2009-12-22T00:00:00","date_gmt":"2009-12-21T23:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/denkanstoesse\/charge-fiscale-et-droits-individuels-dans-l-ocde\/"},"modified":"2009-12-22T00:00:00","modified_gmt":"2009-12-21T23:00:00","slug":"charge-fiscale-et-droits-individuels-dans-l-ocde","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/charge-fiscale-et-droits-individuels-dans-l-ocde\/","title":{"rendered":"Charge fiscale et droits individuels dans l’OCDE"},"content":{"rendered":"

La crise \u00e9conomique mondiale a conduit \u00e0 une intensification des efforts de plusieurs \u00c9tats \u00e0 forte imposition et lourdement endett\u00e9s contre d’autres pays, souvent qualifi\u00e9s de \u00ab\u00a0paradis fiscaux\u00a0\u00bb, \u00e0 savoir en r\u00e8gle g\u00e9n\u00e9rale des juridictions moins impos\u00e9es et respectant la sph\u00e8re priv\u00e9e financi\u00e8re. L’Organisation de d\u00e9veloppement et de coop\u00e9ration \u00e9conomiques (OCDE), une agence officielle analysant les politiques publiques de 30 \u00c9tats, joue depuis plus de dix ans un r\u00f4le central dans la promotion d’un \u00e9change d’informations bancaires \u00e0 des fins fiscales. Lors du sommet du G20 d’avril 2009, elle a \u00e0 nouveau \u00e9t\u00e9 le support \u00e0 l’origine de listes de pays exon\u00e9rant les uns et accusant les autres, notamment ceux reconnaissant dans leur l\u00e9gislation le droit de leurs r\u00e9sidents \u00e0 la confidentialit\u00e9 de leurs informations bancaires.<\/p>\n

Le pr\u00e9sent rapport replace le d\u00e9bat de la lutte de l’OCDE contre la \u00ab\u00a0concurrence fiscale dommageable\u00a0\u00bb et les \u00ab\u00a0paradis fiscaux\u00a0\u00bb dans la perspective de la soci\u00e9t\u00e9 civile et montre que les seuls b\u00e9n\u00e9ficiaires de ces efforts sont les \u00c9tats non r\u00e9form\u00e9s \u00e0 forte imposition, au d\u00e9triment de leurs r\u00e9sidents et de leur prosp\u00e9rit\u00e9. Le rapport quantifie pour la premi\u00e8re fois, \u00e0 l’aide d’un indice d’oppression fiscale, le poids de la charge fiscale, la l\u00e9gitimit\u00e9 du syst\u00e8me fiscal et la protection de la sph\u00e8re priv\u00e9e financi\u00e8re dans ces \u00c9tats.<\/p>\n

Avec un avant-propos du Professeur Pascal Salin<\/em><\/p>\n

Lire le rapport: Charge fiscale et droits individuels dans l’OCDE<\/a>
(21 pages, PDF)<\/strong><\/p>\n

English version: Tax burden and individual rights in the OECD<\/a>
(21 pages, PDF)<\/strong><\/p>\n

Deutsche Fassung (Liberales Institut): Steuerbelastung und individuelle Rechte in der OECD<\/a>
(21 Seiten, PDF)<\/strong><\/p>\n","protected":false},"featured_media":9529,"template":"","tag":[180,1332,177],"class_list":["post-12056","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-fiscalite","tags-imposition","tags-organisations-internationales"],"acf":[],"yoast_head":"\nCharge fiscale et droits individuels dans l'OCDE - Institut Lib\u00e9ral<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.libinst.ch\/fr\/publications\/charge-fiscale-et-droits-individuels-dans-l-ocde\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charge fiscale et droits individuels dans l'OCDE - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"La crise \u00e9conomique mondiale a conduit \u00e0 une intensification des efforts de plusieurs \u00c9tats \u00e0 forte imposition et lourdement endett\u00e9s contre d’autres pays, souvent qualifi\u00e9s de \u00ab\u00a0paradis fiscaux\u00a0\u00bb, \u00e0 savoir en r\u00e8gle g\u00e9n\u00e9rale des juridictions moins impos\u00e9es et respectant la sph\u00e8re priv\u00e9e financi\u00e8re. 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