{"id":12137,"date":"2017-03-17T00:00:00","date_gmt":"2017-03-16T23:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/denkanstoesse\/droits-individuels-et-oppression-fiscale-dans-l-ocde\/"},"modified":"2017-03-17T00:00:00","modified_gmt":"2017-03-16T23:00:00","slug":"droits-individuels-et-oppression-fiscale-dans-l-ocde","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/droits-individuels-et-oppression-fiscale-dans-l-ocde\/","title":{"rendered":"Droits individuels et oppression fiscale dans l’OCDE"},"content":{"rendered":"

L<\/span>a Suisse s’av\u00e8re le pays de l’OCDE le moins opprim\u00e9 fiscalement (relativement \u00e0 l’ensemble des 35 \u00c9tats-membres de l’organisation): c’est ce que montre l’indice d’oppression fiscale 2017 d\u00e9velopp\u00e9 par l’Institut Lib\u00e9ral sur la base de 18 crit\u00e8res mesurant la mod\u00e9ration fiscale, la qualit\u00e9 de la gouvernance publique et le degr\u00e9 de libert\u00e9 personnelle, notamment en ce qui concerne l’\u00c9tat de droit et la protection de la propri\u00e9t\u00e9. L’indice montre que les \u00c9tats les moins bien g\u00e9r\u00e9s et les plus oppresseurs sont ceux qui s’engagent au niveau international pour combattre la concurrence fiscale. Le Mexique est le moins bien plac\u00e9.<\/p>\n

Les initiatives de l’OCDE, appuy\u00e9es par le G20, en faveur de l’\u00e9change automatique d’informations bancaires \u00e0 des fins fiscales, ou contre \u00abl’\u00e9rosion de la base d’imposition et le transfert de b\u00e9n\u00e9fices\u00bb (BEPS), sous-entendent qu’il serait \u00e9quitable de payer le plus d’imp\u00f4ts possibles. Or les structures de d\u00e9penses des \u00c9tats ont aujourd’hui largement d\u00e9pass\u00e9 leur optimum et diminuent la prosp\u00e9rit\u00e9 des r\u00e9sidents. Dans ces conditions, les strat\u00e9gies d’\u00e9vitement et de planification pour pr\u00e9server du capital productif sont non seulement favorables aux investissements et \u00e0 la cr\u00e9ation d’emplois, mais refl\u00e8tent la justice du respect de la propri\u00e9t\u00e9 contre la dissipation et la redistribution \u00e9tatiques. La croisades des gouvernements \u00e0 forte imposition se fait donc aux d\u00e9pens du bien-\u00eatre des citoyens sous leur juridiction.<\/p>\n

Les petits pays, qui sont g\u00e9n\u00e9ralement mieux plac\u00e9s dans l’indice d’oppression fiscale, ne pourront pas r\u00e9sister au jeu de pouvoir \u00e9conomique du G20, en d\u00e9pit de leur l\u00e9gitimit\u00e9 juridique. Il appartient donc \u00e0 la soci\u00e9t\u00e9 civile de chaque pays de s’engager pour une meilleure politique fiscale, la protection de la sph\u00e8re priv\u00e9e financi\u00e8re et le respect des droits de propri\u00e9t\u00e9. L’\u00c9tat, en tant qu’organisation humaine utilitaire, devrait \u00eatre remis \u00e0 sa place, celle d’un serviteur humble au service des droits individuels.<\/p>\n

Lire l’\u00e9tude (en anglais):
\nIndividual Rights and Tax Oppression in the OECD
\n<\/a>
\n(29 pages, PDF)<\/strong><\/p>\n","protected":false},"featured_media":10189,"template":"","tag":[185,180,1332],"class_list":["post-12137","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-droits-de-propriete","tags-fiscalite","tags-imposition"],"acf":[],"yoast_head":"\nDroits individuels et oppression fiscale 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\/droits-individuels-et-oppression-fiscale-dans-l-ocde\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droits individuels et oppression fiscale dans l'OCDE - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"La Suisse s’av\u00e8re le pays de l’OCDE le moins opprim\u00e9 fiscalement (relativement \u00e0 l’ensemble des 35 \u00c9tats-membres de l’organisation): c’est ce que montre l’indice d’oppression fiscale 2017 d\u00e9velopp\u00e9 par l’Institut Lib\u00e9ral sur la base de 18 crit\u00e8res mesurant la mod\u00e9ration fiscale, la qualit\u00e9 de la gouvernance publique et le degr\u00e9 de libert\u00e9 personnelle, notamment en […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.libinst.ch\/fr\/publications\/droits-individuels-et-oppression-fiscale-dans-l-ocde\/\" \/>\n<meta property=\"og:site_name\" content=\"Institut Lib\u00e9ral\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.libinst.ch\/wp-content\/uploads\/2023\/05\/ocde-fiscalite-abus-privee-article.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.libinst.ch\\\/fr\\\/publications\\\/droits-individuels-et-oppression-fiscale-dans-l-ocde\\\/\",\"url\":\"https:\\\/\\\/www.libinst.ch\\\/fr\\\/publications\\\/droits-individuels-et-oppression-fiscale-dans-l-ocde\\\/\",\"name\":\"Droits individuels et oppression fiscale dans l'OCDE - 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