{"id":34890,"date":"2025-11-10T20:03:05","date_gmt":"2025-11-10T19:03:05","guid":{"rendered":"https:\/\/www.libinst.ch\/?post_type=denkanstoesse&p=34890"},"modified":"2026-11-10T11:07:43","modified_gmt":"2026-11-10T10:07:43","slug":"indice-international-de-competitivite-fiscale-2025","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/indice-international-de-competitivite-fiscale-2025\/","title":{"rendered":"Indice international de comp\u00e9titivit\u00e9 fiscale 2025"},"content":{"rendered":"

En 2025, la Suisse dispose du quatri\u00e8me syst\u00e8me fiscal le plus comp\u00e9titif parmi les 38 pays de l’OCDE et se maintient ainsi au m\u00eame rang que l’ann\u00e9e pr\u00e9c\u00e9dente. C’est ce que montre l’Indice international de comp\u00e9titivit\u00e9 fiscale 2025<\/em> de la Tax Foundation, dont la douzi\u00e8me \u00e9dition a paru cette ann\u00e9e et qui est co\u00e9dit\u00e9 en Suisse par l’Institut Lib\u00e9ral.<\/p>\n

Une fois de plus, l’Estonie s’impose pour la douzi\u00e8me ann\u00e9e cons\u00e9cutive comme le pays dot\u00e9 du syst\u00e8me fiscal le plus comp\u00e9titif. Elle est suivie cette ann\u00e9e par la Lettonie, la Nouvelle-Z\u00e9lande et la Suisse. La France, l’Italie et la Colombie ferment la marche.<\/p>\n

L’Indice<\/em> compare les 38 pays de l’OCDE sur la base de plus de 40 variables couvrant diff\u00e9rents domaines de leur politique fiscale et permet ainsi d’identifier leurs forces et faiblesses relatives.<\/p>\n

Il s’appuie sur deux crit\u00e8res : la comp\u00e9titivit\u00e9 et la neutralit\u00e9. Un syst\u00e8me fiscal comp\u00e9titif maintient des taux marginaux d’imposition bas et limite ainsi leur effet de frein sur l’activit\u00e9 \u00e9conomique. Une faible charge fiscale sur les investissements aide notamment \u00e0 attirer des capitaux tr\u00e8s mobiles et \u00e0 continuer de constituer le stock de capital priv\u00e9. La neutralit\u00e9 signifie que les recettes fiscales sont pr\u00e9lev\u00e9es en provoquant le moins de distorsions \u00e9conomiques possible. Cela implique par exemple de ne pas favoriser la consommation imm\u00e9diate au d\u00e9triment de l’\u00e9pargne \u00e0 long terme, comme le font les imp\u00f4ts sur le capital et sur la fortune. Les diff\u00e9rentes activit\u00e9s \u00e9conomiques ou les diff\u00e9rents secteurs devraient b\u00e9n\u00e9ficier le moins possible d’all\u00e8gements fiscaux ou d’exceptions particuliers.<\/p>\n

La Suisse en comparaison internationale<\/strong><\/h3>\n

Dans le classement actuel des 38 pays, la Suisse se classe au 10e<\/sup> rang pour l’imposition des soci\u00e9t\u00e9s et au 8e<\/sup> rang pour l’imposition des personnes physiques. Elle obtient des r\u00e9sultats particuli\u00e8rement bons pour les r\u00e8gles fiscales transfrontali\u00e8res (1er<\/sup> rang) et les imp\u00f4ts sur la consommation (2e<\/sup> rang). Ce n’est que dans la cat\u00e9gorie des imp\u00f4ts sur la propri\u00e9t\u00e9 que la Suisse figure parmi les derniers, au 36e<\/sup> rang sur 38.<\/p>\n

Malgr\u00e9 ce classement relativement favorable par rapport aux autres pays, il ne faut pas se m\u00e9prendre : en Suisse aussi, un syst\u00e8me fiscal plus simple et plus neutre ainsi que des baisses d’imp\u00f4ts pourraient encore donner des impulsions \u00e0 la croissance. Les faiblesses suivantes apparaissent pour la Suisse :<\/p>\n

    \n
  • La Suisse et ses cantons pr\u00e9l\u00e8vent plusieurs imp\u00f4ts g\u00e9n\u00e9rateurs de distorsions sur la propri\u00e9t\u00e9, avec des pr\u00e9l\u00e8vements distincts sur les transferts immobiliers, la fortune nette, les successions, l’\u00e9mission de capital propre et les transactions financi\u00e8res.<\/li>\n
  • Les entreprises sont fortement limit\u00e9es dans la dur\u00e9e pendant laquelle elles peuvent d\u00e9duire leurs pertes d’exploitation de b\u00e9n\u00e9fices futurs, et elles ne peuvent pas reporter leurs pertes en arri\u00e8re pour r\u00e9duire le revenu imposable d’exercices pass\u00e9s.<\/li>\n
  • Avec CHF 100 000, le seuil d’assujettissement \u00e0 la TVA est presque deux fois plus \u00e9lev\u00e9 que la moyenne de l’OCDE.<\/li>\n<\/ul>\n","protected":false},"featured_media":32641,"template":"","tag":[1649,1650,180,1641,1652,1643,1645,1642,1647,1651,1644,1760,1648,1353,1358],"class_list":["post-34890","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-baisses-dimpots","tags-concurrence-fiscale","tags-fiscalite","tags-impot-federal-direct","tags-impot-sur-la-fortune","tags-impot-sur-le-benefice","tags-impot-sur-le-capital","tags-impot-sur-les-successions","tags-impots-progressifs","tags-impots-sur-les-entreprises","tags-indice-international-de-competitivite-fiscale","tags-paradis-fiscaux","tags-progressivite-de-limpot","tags-suisse","tags-tva"],"acf":[],"yoast_head":"\nIndice international de comp\u00e9titivit\u00e9 fiscale 2025 - Institut Lib\u00e9ral<\/title>\n<meta name=\"description\" content=\"En 2025, la Suisse occupe le 4e rang sur 38 pays de l'OCDE dans l'Indice international de comp\u00e9titivit\u00e9 fiscale de la Tax Foundation. 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