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Compétitivité et impôt

Author

Listed:
  • Eric Oliva

    (CEFF - Centre d'Etudes Fiscales et Financières - AMU - Aix Marseille Université, DICE / ILF-GERJC - Droits International, Comparé et Européen/ Institut Louis Favoreu - Groupe d 'études et de recherches sur la justice constitutionnelle [DICE - UMR 7318] - DICE - Droits International, Comparé et Européen - AMU - Aix Marseille Université - UPPA - Université de Pau et des Pays de l'Adour - UTLN - Université de Toulon - CNRS - Centre National de la Recherche Scientifique)

Abstract

Article consacré au lien entre la compétitivité et l'impôt sous un aspect général (compétitivité sans impôt, compétitivité par l'impôt, compétitivité de l'impôt). L'article insiste sur le fait que les soucis de compétitivité ne doivent toutefois pas faire perdre de vue l'objectif de rentabilité de l'impôt au titre du financement des dépenses publiques. Un juste milieu doit être trouver entre la nécessaire compétitivité des entreprises nationales et les charges fiscales et sociales permettant de financer ces dépenses.

Suggested Citation

  • Eric Oliva, 2014. "Compétitivité et impôt," Post-Print halshs-01516330, HAL.
    • Handle: RePEc:hal:journl:halshs-01516330
    as

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