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Conférence chine - Dr. Igor Mauler Santiago - 2011.02.01

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Présentation du système fiscal brésilien aux perspectives statique (classification des impôts, repartition des compétences impositives et des recettes fiscales), dynamique (difficulté d’application, haute litigiosité et insécurité juridique) et économique (niveau de recette par entité fédérée; distribution de la charge fiscale par facteur de production: revenu, rémunérations, propriété, biens et services). Analyse des tendences pour l’avenir.

Published in: Economy & Finance
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Conférence chine - Dr. Igor Mauler Santiago - 2011.02.01

  1. 1. Réforme des finances publiques et nouvelle gouvernance Quelle politique fiscale? Le cas du Brésil Igor Mauler Santiago
  2. 2. Le système fiscal brésilien <ul><li>Constitution du 1988 – État fédéral </li></ul><ul><li>Compétences législatives et administratives de l’Union, des 27 États-membres et des plus de 5.500 Communes pour instituer et collecter les impôts autorisés par la Constitution </li></ul><ul><li>Compétence du Législatif central pour établir des règles nationales d’harmonisation, obligatoires pour toutes les entités fédérées </li></ul>
  3. 3. Classification des impôts <ul><li>Impôts stricto sensu – faits du contribuable </li></ul><ul><li>Taxes – services publiques individualisés et actes de contrôle </li></ul><ul><li>Contribution sur les plus-values immobilières découlant d’une oeuvre publique </li></ul><ul><li>D’autres contributions: sociales (générales et pour la sécurité sociale ), corporatives, interventives et d’éclairage publique </li></ul><ul><li>Prêts forcés </li></ul>
  4. 4. Les impôts ( stricto sensu ) de l’Union <ul><li>Importations et exportations </li></ul><ul><li>Revenu des personnes physiques et morales </li></ul><ul><li>Produits manufacturés </li></ul><ul><li>Crédit, change, assurances et valeurs mobilières </li></ul><ul><li>Proprieté foncière rurale </li></ul><ul><li>Grandes fortunes – non institué </li></ul><ul><li>Compétence résiduelle </li></ul>
  5. 5. Les impôts (stricto sensu) des États-membres <ul><li>Dons et héritages </li></ul><ul><li>Ventes de biens et prestations de services de communication et de transport national (sauf intracommunal) </li></ul><ul><li>Propriété de véhicules motorisés terrestres </li></ul>
  6. 6. Les impôts (stricto sensu) des Communes <ul><li>Propriété foncière urbaine </li></ul><ul><li>Transmission onéreuse d’immeubles inter vivos </li></ul><ul><li>Prestations de services non taxés par les États-membres et prévus par la loi nationale </li></ul>
  7. 7. Données économiques (2009) <ul><li>Recette fiscale totale 2009 (trois ordres) – € 480 milliards (33,58% du PNB) </li></ul><ul><li>Contributions sur les rémunérations (dont 71,3% pour la sécurité sociale) – € 125 milliards </li></ul><ul><li>Impôts et contribution sur le revenu (personnes physiques et morales) – € 107,2 milliards </li></ul>
  8. 8. Données économiques (2009) <ul><li>Impôt des États-membres sur les biens et les services de transport national (sauf intracommunal) et de communication – € 102 milliards </li></ul><ul><li>Contributions sur le chiffre d’affaires (sécurité sociale) – € 67 milliards </li></ul><ul><li>Impôt sur les produits manufacturés – € 12,6 milliards </li></ul><ul><li>Impôt communal sur les services – € 10 milliards </li></ul>
  9. 9. Comparaison avec les moyennes de l’OCDE (2008) <ul><li>Composition de la charge fiscale: </li></ul><ul><li>Revenu: 22,3% x 37% </li></ul><ul><li>Rémunérations: 24,1% x 25,3% </li></ul><ul><li>Propriété: 3,3% x 5,8% </li></ul><ul><li>Biens et services: 46,9% x 31,5% </li></ul><ul><li>Autres: 3,4% x 0,9% </li></ul>
  10. 10. Recettes par ordre fédéré 2009 <ul><li>Recettes propres (données de 2009): </li></ul><ul><li>Union 70% </li></ul><ul><li>États-membres 25,5% </li></ul><ul><li>Communes 4,5% </li></ul><ul><li>Après la répartition (donnée de 2005): </li></ul><ul><li>Union 58% </li></ul><ul><li>États-membres 26% </li></ul><ul><li>Communes 16% </li></ul>
  11. 11. Les principaux problèmes <ul><li>Guerre fiscale entre les États-membres et les Communes – fiscalité dérogatoire </li></ul><ul><li>Zones grises entre différents impôts </li></ul><ul><li>Effet cumulatif dérivé de la superposition d’impôts – l’IVA brésilien est éclaté en 5 impôts </li></ul>
  12. 12. Les principaux problèmes <ul><li>Difficulté de connaissance et d’application de la législation fiscale. Dernière place du ranking PwC/Banque Mondiale considérant 183 pays: 2.600 heures en 2010, contre 132 en France, 187 aux EUA, 328 au Portugal, 358 au Maroc et 504 en Chine. </li></ul>
  13. 13. Les principaux problèmes <ul><li>Bipartition du contentieux fiscal – phases administrative et judiciaire (répétition d’actes) </li></ul><ul><li>Manque d’efficience de l’exécution fiscale – d’un total de 86,6 millions de procès judiciaires actifs em 2009, 26,9 millions étaient des exécutions fiscales. </li></ul><ul><li>€ 318 milliards de crédits en exécution au niveau de l’Union seule, avec un rendement autour de 1% par an. </li></ul>
  14. 14. Les perspectives <ul><li>Fusion des impôts composant l’IVA brésilien ou, au moins, fédéralisation de la législation rélative à l’impôt des États-membres sur les biens et services </li></ul><ul><li>Précedents judiciaires obligatoires ( stare decisis ) </li></ul><ul><li>Comptabilité fiscale numérique et unifiée pour tous les fiscs </li></ul><ul><li>Renforcement de l’exécution fiscale (parfois au détriment du contradictoire) </li></ul>
  15. 15. Conclusions <ul><li>Regressivité </li></ul><ul><li>Complexité excessive aux niveaux de la législation et de l’application </li></ul><ul><li>Bas rendement des impôts locaux </li></ul><ul><li>Encouragement de l’économie occulte(18,4% du PNB; perte annuelle de € 91 milliards en recettes fiscales) </li></ul><ul><li>Opposition politique à la fusion d’impôts </li></ul>
  16. 16. Colloque Fondafip – Université d’Économie d’Hubei <ul><li>MERCI BEAUCOUP! </li></ul><ul><li>[email_address] </li></ul>

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