Le consentement à l'impôt
Institution:
Paris 2Disciplines:
Directors:
Abstract EN:
The consent on tax established by the article 14 of the declaration of the rights of human and citizen is an essential principle for democracy. But in opposition to the very letter of the article 14, the taxpayer had only got the opportunity to consent by his elected representatives. Whereas the power of parliament to consent on tax has been seriously limited. That was permited to the government and more widely, to the administration, to confiscat, for the most part, the right of parliament to consent on tax. Then the constraints faced by the european construction have contributed to confiscate this right too. It is absolutely necessary that in opposition to this confiscation in cascade, reply a restoration of the consent on tax in order to permit to the taxpayer to consent really on tax. This restoration wich a lot of signs show at once the necessity and the way it can take, must be normative and electoral the normative restoration, beyond it could facilitate the taxpayer's choices, increase his fiscals knowledges and his participation, should permit to set up some principles to safeguard his rights and his liberty. It could be, for example, to put in position a fiscal ceiling or a true principle of no confiscation. Finally the electoral restoration will give to the taxpayer the possibility to consent as far as possible by himself. By taking particularly in consideration the example of the foreign countries, it will be necessary to spread out the fiscal referendum. But this electoral restoration require therefore to give a new value to the activity of parliament, especially by a better representation for the opinions of citizens.
Abstract FR:
Le consentement a l'impot consacre par l'article 14 de la declaration des droits de l'homme et du citoyen est un principe essentiel pour la democratie. Mais contrairement a la lettre meme de l'article 14, le contribuable n'a jamais pu consentir que par ses representants. Tandis que le pouvoir du parlement de consentir a l'impot a ete serieusement limite. Ce qui a permis au gouvernement, et plus largement a l'administration, de confisquer au parlement ce droit de consentir a l'impot. Puis les contraintes posees par la construction europeenne ont elles aussi contribue a confisquer ce droit. Il s'avere donc indispensable que, contrairement a cette confiscation en cascade, se produise une restauration a rebours du consentement a l'impot afin de permettre au contribuable de consentir veritablement a l'impot. Cette restauration dont de nombreux signes montrent a la fois la necessite et les voies qu'elle peut prendre doit etre normative et electorale. La restauration normative, outre qu'elle pourrait faciliter les choix du contribuable, augmenter ses connaissances fisca les et sa participation devrait aussi permettre de poser certains principes qui sauvegarderaient ses droits et sa liberte. Il s'agirait, par exemple, de mettre en place un plafond fiscal ou encore d'instaurer un veritable principe de non confiscation. Enfin la restauration electorale doit donner au contribuable la possibilite de consentir, dans la mesure du possible, pa r lui-meme. Il faut donc dans cette optique developper le referendum fiscal, en s'inspirant particulierement de l'exemple etranger. Mais cette restauration electorale necessite aussi une veritable revalorisation du role du parlement notamment par une meilleure representativite des diverses opinions des citoyens.