{"id":6092300,"date":"2023-01-18T07:11:27","date_gmt":"2023-01-18T06:11:27","guid":{"rendered":"https:\/\/kapitalis.com\/tunisie\/?p=6092300"},"modified":"2023-01-18T07:11:28","modified_gmt":"2023-01-18T06:11:28","slug":"reforme-fiscale-en-tunisie-563-mesures-votees-mais-15-realisees-entre-2014-2023","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2023\/01\/18\/reforme-fiscale-en-tunisie-563-mesures-votees-mais-15-realisees-entre-2014-2023\/","title":{"rendered":"R\u00e9forme fiscale en Tunisie : 563 mesures vot\u00e9es mais 15% r\u00e9alis\u00e9es entre 2014-2023"},"content":{"rendered":"\n

Selon Mohamed Derbel, expert comptable, 563 mesures ont \u00e9t\u00e9 vot\u00e9es dans le cadre des lois de finances qui se sont succ\u00e9d\u00e9es entre 2014 et 2023 en Tunisie, pour seulement 15% inscrites dans la r\u00e9forme fiscale. Aussi, observe-t-il, \u00abpeut-\u00eatre que ces recommandations sont aujourd\u2019hui caduques et ne peuvent plus s\u2019appliquer tellement on a rajout\u00e9 des couches sur le dispositif fiscal actuellement en place\u00bb.<\/em><\/strong> <\/p>\n\n\n\n\n\n\n\n

En cette p\u00e9riode o\u00f9 le d\u00e9bat sur Loi des Finances 2023 bat encore son plein, La Presse<\/a><\/em> relance, dans un article du 16 janvier 2023, le d\u00e9bat sur la r\u00e9forme fiscale, telle que discut\u00e9e par l’expert comptable Mohamed Derbel, lors de la r\u00e9union de l’Ordre des experts comptables sur le th\u00e8me \u00ab\u00a0Apports de la Loi de finances 2023 et imp\u00e9ratif de relance<\/em> \u00ab\u00a0. <\/p>\n\n\n\n

A propos des assises nationales de la fiscalit\u00e9 tenues en 2013, pas moins de 266 recommandations articul\u00e9es autour de 5 objectifs ont \u00e9t\u00e9 \u00e9mises rappelle Derbel, \u00e0 savoir : la simplification du syst\u00e8me fiscal; l\u2019\u00e9quit\u00e9 fiscale; la lutte contre l\u2019\u00e9vasion fiscale; la modernisation de l\u2019administration fiscale; le renforcement de la d\u00e9centralisation; et la promotion de la fiscalit\u00e9 locale. Ces assises avaient \u00e9t\u00e9 d\u00e9clin\u00e9es en 8 axes, et il avait \u00e9t\u00e9 aussi pr\u00e9vu d’appliquer toutes les recommandations \u00e9mises, en les int\u00e9grant progressivement dans les lois de finances successives. <\/p>\n\n\n\n

Or, on constate qu’en 2023, le taux global de r\u00e9alisation est de 53%, ce qui est important mais quid des 47% des recommandations restantes qui n’ont pas \u00e9t\u00e9 appliqu\u00e9es? Malgr\u00e9 le <\/em>choix de 8 axes par le gouvernement, celui-ci a focalis\u00e9 sur seulement 3 d’entre eux : les imp\u00f4ts directs (44%), les imp\u00f4ts indirects et la lutte contre l\u2019\u00e9vasion fiscale (tous deux 60%). C’est ainsi que le maillon faible se trouve dans la fiscalit\u00e9 locale, o\u00f9 le taux de r\u00e9alisation est de seulement 28%, explique Derbel. <\/p>\n\n\n\n

Pire. En 10 ans, le syst\u00e8me fiscal s\u2019est alourdi encore plus, avec les centaines de mesures instaur\u00e9es dans les lois de finances, alors que le syst\u00e8me fiscal comporte d\u00e9j\u00e0 508 articles. Ceci sans compter les 4.003 prises de position et 222 notes communes \u00e9mises durant cette p\u00e9riode ! Une lourdeur \u00ab<\/em><\/strong>difficile \u00e0 g\u00e9rer aussi bien pour le contribuable que pour l\u2019administration<\/em>\u00bb<\/em><\/strong>, estime Derbel.<\/p>\n\n\n\n

Avec un taux de d\u00e9faut de d\u00e9claration de 50%, il est tr\u00e8s difficile d\u2019assurer l\u2019\u00e9quit\u00e9 fiscale, vu que le minist\u00e8re des Finances n\u2019est pas dot\u00e9 des moyens mat\u00e9riels n\u00e9cessaires, estime Derbel, qui pense qu\u2019il faut maintenir les orientations strat\u00e9giques de la r\u00e9forme fiscale, et abandonner le processus de 2013, puisque \u00ab<\/em><\/strong>les mesures recommand\u00e9es sont devenues caduques et d\u00e9pass\u00e9es par le volume des textes qui ont suivi<\/em>\u00bb<\/em><\/strong>. <\/p>\n\n\n\n

Revoir la politique fiscale; simplifier le syst\u00e8me fiscal; \u00e9viter les divergences comptabilit\u00e9-fiscalit\u00e9; moderniser l\u2019administration; all\u00e9ger les ponctions fiscales et \u00e9largir la base des contribuables pour bien r\u00e9partir la pression fiscale; oublier la r\u00e9forme de 2013; engager incessamment un nouveau discours pour une r\u00e9forme fiscale r\u00e9ussie.<\/p>\n\n\n\n

A. M.<\/strong> <\/p>\n","protected":false},"excerpt":{"rendered":"

La Tunisie accumule les mesures fiscales qu’elle ne parvient pas \u00e0 mettre en oeuvre. <\/p>\n","protected":false},"author":22,"featured_media":3427259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[15549,105721,105994,73199,3812],"class_list":["post-6092300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-tunisie","tag-la-presse","tag-loi-des-finances-2023","tag-mohamed-derbel","tag-ordre-des-experts-comptables-de-tunisie","tag-reforme-fiscale"],"yoast_head":"\nR\u00e9forme fiscale en Tunisie : 563 mesures vot\u00e9es mais 15% r\u00e9alis\u00e9es entre 2014-2023 - Kapitalis<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kapitalis.com\/tunisie\/2023\/01\/18\/reforme-fiscale-en-tunisie-563-mesures-votees-mais-15-realisees-entre-2014-2023\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme fiscale en Tunisie : 563 mesures vot\u00e9es mais 15% r\u00e9alis\u00e9es entre 2014-2023 - 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