Étude comparée des administrations fiscales maghrébines
Institution:
Montpellier 1Disciplines:
Directors:
Abstract EN:
The taxation authorities of the three maugrabin countries have identical characteristics. They have been influenced by common factors and are presently confronted by the same difficulties. The authoritties' inefficiency is primarily due to a structural deficiency coupled with inadequate human and material resources. Nevertheless, they are undeniably important. Indeed they stand out from the other state departments because of the nature of their activity. As a result there is a genuine imbalance between the importanceof the task which they have been assigned and the limited resources which they are provided with in order to accomplish it. However, the broad preregatives which they hold compensate for their failings. Firstly, they participate in the constitution of fiscal regulations, as the bills which they draft are passed through parliament without undergoing any major modifications. Secondly, they have extensive auditing and punitive powers to renforce the tax system and they use them against defaulting taxpayers. On the other hand taxpayers can appeal to the tax board and to the tax judges in order to protect their rights.
Abstract FR:
Les administrations fiscales dans les trois pays du maghreb presentent des caracteristiques identiques. Elles ont subi des influences communes et sont confrontees aujourd'hui aux memes difficultes. Leur mauvais fonctionnement est essentiellement du a une carence structurelle a laquelle vient s'ajouter une insuffisance en moyens tant humains que materiels. Pourtant, leur importance est indeniable. Celles-ci emergent en effet, parmi les autres services de l'etat et ce, en raison de la nature de la matiere dont elles assument la gestion. Il existe par consequent un veritable dephasage entre l'importance de la mission qu'on leur confie et les moyens limites qu'on met a leur disposition pour son accomplissement. Leur faiblesse est toutefois compensee par les prerogatives etendues qu'elles detiennent. D'abord, elles participent a l'elaboration des normes fiscales, car les textes qu'elles preparent transitent par le parlement sans subir de reelles modifications. Ensuite, pour l'application du systeme fiscal, elles disposent de larges pouvoirs de controle et de sanction qu'elles utilisent a l'encontre des contribuables defaillants. En contrepartie, les contribuables peuvent faire appel aux commissions fiscales, puis au juge de l'impot pour proteger leurs interets.