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Les propositions communautaires d'harmonisation de la TVA

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  • Michel Lazare
  • Didier Maillard
  • Thierry Pujol

Abstract

[fre] Pour permettre la réalisation du marché unique sans frontières, la Commission a tracé les grandes lignes d'une réforme de la fiscalité indirecte : réduction du nombre de taux de TVA, définition d'une fourchette de taux et redéfinition de la taxation des échanges intracommunautaires. Une telle réforme pose un problème dans un pays comme la France caractérisé par la conjonction du niveau élevé des prélèvements obligatoires et du poids de la fiscalité indirecte. D'où un dilemme : accepter des pertes de recettes budgétaires qui pourraient atteindre dans certaines configurations 1 00 milliards de F, ou accroître le recours à la fiscalité directe, avec les problèmes économiques et redistributifs que cela soulève.

Suggested Citation

  • Michel Lazare & Didier Maillard & Thierry Pujol, 1989. "Les propositions communautaires d'harmonisation de la TVA," Économie et Statistique, Programme National Persée, vol. 217(1), pages 117-125.
    • Handle: RePEc:prs:ecstat:estat_0336-1454_1989_num_217_1_5291
    DOI: 10.3406/estat.1989.5291
    Note: DOI:10.3406/estat.1989.5291
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    Cited by:

    1. Nichele, Veronique & Robin, Jean-Marc, 1995. "Simulation of indirect tax reforms using pooled micro and macro French data," Journal of Public Economics, Elsevier, vol. 56(2), pages 225-244, February.
    2. Véronique Nichèle & Jean-Marc Robin, 1993. "Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française," Économie et Prévision, Programme National Persée, vol. 110(4), pages 105-128.

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