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Les français et la justice fiscale

Author

Listed:
  • Michel Forse

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Maxime Parodi

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Cet article analyse les résultats d'un sondage d'opinions sur la fiscalité réalisé en France par la SOFRES en 2013. On y observe tout d'abord que les Français s'accordent à penser que les impôts et les taxes sont trop élevés en France en général ou en ce qui concerne ceux qu'ils payent eux-mêmes. Cette critique ne remet cependant pas radicalement en cause le consentement à l'impôt. Simplement, les plus démunis ont le sentiment d'être délaissés et de ne pas recevoir suffisamment en regard de ce qu'ils payent. Pour réduire les inégalités, la progressivité de l'impôt est considérée par une large majorité de Français comme un outil privilégié. Ce principe est partagé, même si c'est pour des raisons différentes, par les différentes catégories sociales ou opinions politiques. La critique de la fiscalité actuelle, l'injustice qui semble la caractériser, n'est pas faite au nom de la défense d'un intérêt personnel. C'est plutôt le fait que, d'une manière ou d'une autre, par des fraudes diverses, de trop nombreuses personnes échappent à l'impôt qui mine l'accord sur les principes fiscaux.

Suggested Citation

  • Michel Forse & Maxime Parodi, 2015. "Les français et la justice fiscale," SciencePo Working papers Main hal-03459940, HAL.
  • Handle: RePEc:hal:spmain:hal-03459940
    DOI: 10.3917/reof.137.0097
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03459940
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    References listed on IDEAS

    as
    1. François Bourguignon & Christian Morrisson, 1980. "Progressivité et incidence de la redistribution des revenus en pays développés," Revue Économique, Programme National Persée, vol. 31(2), pages 197-233.
    2. Camille Landais & Thomas Piketty & Emmanuel Saez, 2011. "Pour une révolution fiscale : un impôt sur le revenu pour le XXIe siècle," Post-Print halshs-00754907, HAL.
    3. Michel Forsé & Maxime Parodi, 2011. "La perception des inégalités en France depuis dix ans," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 5-32.
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    Cited by:

    1. Rita Abdel Sater, 2021. "Essays on the application of behavioural insights to environmental policy [Essais sur l’application des connaissances comportementales aux politiques environnementales]," SciencePo Working papers Main tel-03450909, HAL.

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