{"id":11549,"date":"2017-02-01T00:00:00","date_gmt":"2017-01-31T23:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/news\/des-impots-injustifies-sur-les-entreprises\/"},"modified":"2017-02-01T00:00:00","modified_gmt":"2017-01-31T23:00:00","slug":"des-impots-injustifies-sur-les-entreprises","status":"publish","type":"news","link":"https:\/\/www.libinst.ch\/fr\/actualites\/des-impots-injustifies-sur-les-entreprises\/","title":{"rendered":"Des imp\u00f4ts injustifi\u00e9s sur les entreprises"},"content":{"rendered":"

Quand les gouvernants et les fonctionnaires touchent aux limites de l’augmentation de la charge fiscale, parce que la population commence \u00e0 r\u00e9sister, ils s’en tiennent r\u00e9guli\u00e8rement au vieux principe machiav\u00e9lique bien \u00e9prouv\u00e9 de \u00abdiviser pour mieux r\u00e9gner\u00bb. Sachant que de nouveaux imp\u00f4ts \u00e0 charge de l’ensemble de la population ont peu de chance d’\u00eatre accept\u00e9s, ils s\u00e9lectionnent r\u00e9guli\u00e8rement de nouvelles minorit\u00e9s qui devront supporter de nouvelles charges.<\/p>\n

C’est avec la m\u00eame logique qu’on peut expliquer l’imposition des entreprises. Comme la plupart des citoyens ne sont pas entrepreneurs au sens strict \u2014 c’est-\u00e0-dire ne dirigent pas leur propre entreprise \u2014 celle-ci constitue un sujet d’imposition id\u00e9al du point de vue politique.<\/p>\n

Or les entreprises en tant que constructions juridiques abstraites ne paient en r\u00e9alit\u00e9 pas d’imp\u00f4ts du tout. Chaque franc que l’\u00c9tat collecte soi-disant \u00e0 charge d’une entreprise provient en r\u00e9alit\u00e9 de personnes qui sont d’une fa\u00e7on ou d’une autre en relation contractuelle avec cette entreprise \u2014 mais jamais de l’entreprise en tant que telle. Ainsi ce sont par exemple les collaborateurs de l’entreprise tax\u00e9e qui re\u00e7oivent un salaire inf\u00e9rieur que ce ne serait le cas autrement. Ou les consommateurs des produits ou des services de la m\u00eame entreprise qui paieront un prix sup\u00e9rieur. Ou encore les actionnaires \u2014 dans bien des cas des caisses de pension \u2014 qui doivent renoncer \u00e0 une part de leurs dividendes.<\/p>\n

Lire l’article :
\nRenoncer \u00e0 l’imposition des entreprises<\/a><\/strong> (3 pages, PDF)<\/p>\n

En savoir plus :
\nL’imposition des entreprises: injuste et inefficace<\/a><\/strong><\/p>\n","protected":false},"featured_media":9525,"template":"","tag":[180,1332,182],"class_list":["post-11549","news","type-news","status-publish","has-post-thumbnail","hentry","tags-fiscalite","tags-imposition","tags-liberte-economique-et-croissance"],"acf":[],"yoast_head":"\nDes imp\u00f4ts injustifi\u00e9s sur les entreprises - 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\/actualites\/des-impots-injustifies-sur-les-entreprises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des imp\u00f4ts injustifi\u00e9s sur les entreprises - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"Il n'y a pas de \u00abr\u00e9partition \u00e9quitable\u00bb du fardeau fiscal, constate Pierre Bessard dans un commentaire actuel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.libinst.ch\/fr\/actualites\/des-impots-injustifies-sur-les-entreprises\/\" \/>\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\/imposition-entreprise-news.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"766\" \/>\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\\\/actualites\\\/des-impots-injustifies-sur-les-entreprises\\\/\",\"url\":\"https:\\\/\\\/www.libinst.ch\\\/fr\\\/actualites\\\/des-impots-injustifies-sur-les-entreprises\\\/\",\"name\":\"Des imp\u00f4ts injustifi\u00e9s sur les entreprises - 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