Le système fiscal malgache
Institution:
Paris 2Disciplines:
Directors:
Abstract EN:
The malagasy tax system, though fully equipped with legal and fiscal means mainly inspired by the french system, is today threatened with structural imbalance. Whereas tax revenue is low, due to administrative inability to cover certain types of activities and the difficulty to collect tax over the whole country, there is nevertheless considerable pressure on the already vulnerable productive areas of the economy. This leads both the unduly heavy taxation for some parts of the economy and a fiscal system with low production.
Abstract FR:
Dote de techniques juridiques et fiscales assez completes, generalement inspirees de la legislation francaise, le systeme fiscal malgache est confronte a une distorsion structurelle. A cote d'un faible taux de recouvrement du a la carence de l'administration a couvrir certaines activites et l'ensemble du pays, se trouve une pression fiscale elevee pesant sur le secteur economique productif deja vulnerable. Ce qui engendre a la fois une inegalite dans la repartition de la charge fiscale et une faible productivite du systeme.