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Les propositions communautaires d'harmonisation de la TVA

  • Michel Lazare
  • Didier Maillard
  • Thierry Pujol
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    [fre] Pour permettre la réalisation du marché unique sans frontières, la Commission a tracé les grandes lignes d'une réforme de la fiscalité indirecte : réduction du nombre de taux de TVA, définition d'une fourchette de taux et redéfinition de la taxation des échanges intracommunautaires. Une telle réforme pose un problème dans un pays comme la France caractérisé par la conjonction du niveau élevé des prélèvements obligatoires et du poids de la fiscalité indirecte. D'où un dilemme : accepter des pertes de recettes budgétaires qui pourraient atteindre dans certaines configurations 1 00 milliards de F, ou accroître le recours à la fiscalité directe, avec les problèmes économiques et redistributifs que cela soulève.

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    Article provided by Programme National Persée in its journal Economie et statistique.

    Volume (Year): 217 (1989)
    Issue (Month): 1 ()
    Pages: 117-125

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    Handle: RePEc:prs:ecstat:estat_0336-1454_1989_num_217_1_5291
    Note: DOI:10.3406/estat.1989.5291
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