La modernisation de la fiscalite en france (1914-1926), l'exemple du midi toulousain
Institution:
Toulouse 1Disciplines:
Directors:
Abstract EN:
Updating a financial system is one of the most important economic, financial, and political problems a government may have to face. The law passed on july 15, 1914, laid the fundamental principle of an income tax. In spite of innumerable difficulties, w. W. I made this inevitable change possible, a change which was accepted and applied. Thus an ancient tax system which, for more than a century, had been the financial foundation of a country, was completely transformed, and the most profound fiscal reform since the revolution was implemented. New direct taxes, based on modern principles were instituted : a general income tax, scheduled taxes, a tax on war benefits. The reform also included indirect taxes imposed on transactions, luxury goods, wines and spirits, a turn-over tax, to which will be added taxes on the production of coal, fertilizers, coffee and tea, on the slaughtering of animals, on entertainments, gambling. . . Over the years, the turn-over tax, which was originally +subsidiary; to the reform, turned out to be a step at least as important as the creation of an income tax. This dissertation deals with the national and local aspects of this updating through the example of the toulouse area. These synthetic taxes are the fruit of a social and cultural determinism, linked to considerations relating to the administration, book-keeping, politics, finances, the budget and money. Economic conditions, the evolution of the role of the state, the changes in mental habits, play an essential part. The analysis ends with the poincare reforms of august 1926 which settled war-debts. While stressing the break with the past, the dissertation brings forth many examples showing that there is however a continuity between old and new taxes.
Abstract FR:
La modernisation d'un systeme fiscal est l'un des plus importants problemes economiques, financiers et politiques auquel puisse etre confronte un etat. Le vote de la loi du 15 juillet 1914 pose le principe fondamental d'une imposition sur le revenu. La guerre, en depit de tres nombreuses difficultes, permet de faire accepter et appliquer ce changement ineluctable, et transforme un grand regime de contributions qui, durant plus d'un siecle, a assure l'assise budgetaire du pays, realisant ainsi la plus profonde reforme fiscale jamais entreprise depuis la revolution. Des impots directs nouveaux, reposant sur des principes modernes, sont institues : impot general sur le revenu, impots cedulaires, contribution sur les benefices de guerre. La reforme concerne egalement les impots indirects par l'institution de taxes sur les paiements, le luxe, les vins et spiritueux, le chiffre d'affaires, auxquelles viendront s'ajouter les taxes a la production sur les charbons, les engrais, le cafe, le the, l'abattage, les spectacles et les jeux. . . Avec le recul, la taxe sur le chiffre d'affaires, +subsidiaire; a l'origine a la reforme, s'avere comme une etape au moins aussi importante que la creation de l'impot sur le revenu. Notre these traite les aspects nationaux et regionaux de cette modernisation au travers de l'exemple du midi toulousain. Ces impots synthetiques sont le fruit d'un determinisme social et culturel, lie a des considerations juridiques, administratives, comptables, politiques, financieres, budgetaires, monetaires. Les conditions economiques, l'evolution du role de l'etat, les changements dans les mentalites jouent un role essentiel. Notre analyse s'acheve avec les reformes de poincare d'aout 1926 qui assurent le reglement des charges financieres du premier conflit mondial. Notre these fait cependant ressortir, par-dela des ruptures, de nombreuses continuites entre les anciennes contributions et les nouveaux impots.