La transition fiscale russe : reforme post-socialiste et droit fiscal
Institution:
Paris 5Disciplines:
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Abstract EN:
Amongst the causes of the current russian crisis lies the decline in tax collections since the fall of the soviet union. The decline in tax collections, in turn, is due to major defects in the russian tax laws. At the root of these defects, we first have the traditional "anti-legal" feeling in both tsarist and soviet russia. Moreoever, instead of creating regular tax laws, the soviet state implemented an arbitrary system of redistribution of enterprise resources. In this manner, taxes and tax legislation were entirely underdeveloped and this survived throughout the perestroyka years because considerable changes were occurring in other sectors of the system. The first real soviet tax reform was pushed through belatedly, in 1990, at a time when the union was already far too weakened by the nationalist tide. In december 1991, the new russian government urgently replaced the former soviet tax laws in such a manner that the latter were significantly reproduced. Later attempts at tax reform were then thwarted by the russian political division between the government and the parliament. Despite the fall of the soviet union, russian tax laws are therefore inherently derived from the soviet system. The soviet imprint is especially reflected by considerable ambiguity in the sources of tax legislation, by the lack of adequate taxpayer protection and related oversized powers of the tax authorities, as well as by the presence of numerous soviet concepts in corporate taxation (e. G. Non-deductibility of many expenses, absence of any "modern" provision relating to corporate integration, consolidation, etc. ). It is nevertheless possible to identify certain positive developments. One such development is the possibility to ligitate before increasingly independent tax courts. Another is the current debate on a new tax code that would entirely overhaul the current post-socia
Abstract FR:
L'une des causes de la crise russe actuelle est la forte baisse de la collecte fiscale depuis l'effondrement de l'union sovietique. Or ces difficultes fiscales sont dues, entre autres, aux dysfonctionnements du droit fiscal russe. A l'origine de ces dysfonctionnements, l'on trouve d'abord un anti-juridisme traditionnel en russie tsariste puis sovietique. Ensuite, au lieu d'un veritable droit fiscal, l'etat sovietique a mis en place un systeme de gestion arbitraire de l'argent des entreprises. Le resultat est une profonde meconnaissance de l'impot et des techniques du droit fiscal, qui a pu perdurer pendant les annees de la perestroika en raison de l'ampleur des bouleversements economiques et sociaux intervenant dans d'autres domaines. La premiere reforme fiscale d'ampleur n'intervient en urss que trop tardivement, en 1990, alors que le pays est deja trop affaibli par la montee des nationalismes. En decembre 1991, agissant dans l'urgence, les nouveaux dirigeants russes remplacent les lois fiscales sovietiques en s'inspirant du droit en place. Toute tentative ulterieure de reforme fiscale se heurtera a la division politique du pouvoir russe entre les branches executive et legislative. Meme apres la disparition de l'urss, le droit fiscal reste donc fortement tributaire du systeme sovietique. Cet heritage se traduit notamment par d'importantes ambiguites juridiques dans les sources du droit fiscal, par un statut du contribuable au rabais et une hypertrophie des pouvoirs de l'administration, enfin , par la permanence de nombreux concepts sovietiques dans la fiscalite des entreprises (non-deductibilite de charges, absence de toute disposition + moderne ; du type regime des societes meres, integration fiscale, etc. ). Certaines evolutions pretent neanmoins a optimisme : il s'agit en premier lieu du developpement d'une jurisprudence fiscale independante, en second lieu du debat actuel sur un nouveau code fiscal reformant de fond en comble le droit fiscal post-s