La creation de l'impot general sur le revenu au liban et les apports des systemes fiscaux francais et marocain
Institution:
Paris 12Disciplines:
Directors:
Abstract EN:
The lebanese tax system is caracterized by the predominance of indirect taxes (custom duties) which bring 65 to 70 % of the fiscal receipts. The direct taxes (income tax and built property tax) give only 30% of the receipts. The lebanese income tax is a schedular system, progressive rates are applied to each type of income. Deduction of personal allowances and child benefits, is allowed to taxpayer. The schecular system is neither productive nor fair. Many political, social and administrative difficulties hinder the application of a global income tax system. Bureaucratic corruption is widespread as well as evasion. Both of them affect the administrative efficiency and the productivity of the taxes. Reforme of income tax system is needed. The amount of public expenditures is extensively growing up. Public debt is growing because indirect taxes cannot cope with the budgetary deficit. The global income tax must be applied step by step. Firstly an income tax at a proportional rate will be completed by a progressive surtax. Later unitary system can take place. Franch system may contribute to the reform. The moroccan tax system contribution is less than expected. The new income tax enacted on 1982 is not yet applied. The success of the reform will depend on the reorganization of the administration and the technical measures applied to improve the efficiency and the productivity of the inspectors.
Abstract FR:
Le systeme fiscal libanais est a predominance d'impots indirects qui forment 65 a 70 % des recettes fiscales. Les impots directs (l'impot sur le revenu et l'impot foncier bati) n'en offrent que les 30 %. Le systeme d'impots cedulaires en vigueur est progressif et personnalise, son faible rendement et son injustice necessitent sa reforme par la creation d'un impot general sur le revenu. Plusieurs obstacles politiques sociaux et administratifs rendent la reforme difficile, pourtant elle est primordiale. Les impots indirects n'ont pas reussi a fournir les recettes fiscales necessaires a la reconstruction et au developpement du liban. Le deficit budgetaire en resultant a considerablement augmente, la dette publique est incontrolable. La reforme ne pourra etre entreprise qu'apres la cessation de la guerre et le retour a la vie normale du liban. Elle s'effectuera par etapes compte tenu des contraintes socio-economiques et des insuffisances administratives. Dans une premiere etape, les impots cedulaires seront reformes et un impot a double etage sera mis en oeuvre. Un systeme unitaire sera par la suite cree. Le systeme fiscal francais apportera sa contribution pour la conception des textes legislatifs et des mesures reglementaires necessaires. Les apports du systeme fiscal marocain seront moins importants. L'impot general sur le revenu cree en 1982 n'a pas ete mis en oeuvre. La reorganisation de l'administration des impots, la formation de ses agents et l'amelioration de ses techniques conditionnent la mise en oeuvre effective de l'impot.