{"id":244845,"date":"2023-05-31T19:31:43","date_gmt":"2023-05-31T17:31:43","guid":{"rendered":"https:\/\/earthavocats.com\/?p=244845"},"modified":"2023-10-13T16:43:39","modified_gmt":"2023-10-13T14:43:39","slug":"tva-finances-publiques-fiscal","status":"publish","type":"post","link":"https:\/\/earthavocats.com\/en\/2023\/05\/31\/tva-finances-publiques-fiscal\/","title":{"rendered":"La TVA, un imp\u00f4t \u00e0 recentrer sur son objectif de rendement pour les finances publiques"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/earthavocats.com\/fr\/wp-json\/wp\/v2\/posts\/244845\" class=\"qtranxs-available-language-link qtranxs-available-language-link-fr\" title=\"Fr\">Fr<\/a>.<\/p><p><em>Publication du rapport du CPO sur la TVA : si cette taxe g\u00e9n\u00e8re des recettes publiques significatives, le Conseil souligne l&#8217;importance de s\u00e9curiser les recettes de TVA pour faire face aux crises actuelles et r\u00e9pondre aux enjeux environnementaux \u00e0 venir.<\/em><\/p>\n<p><strong>Par Margaux Tripier, avocate collaboratrice du p\u00f4le Fiscalit\u00e9<\/strong><\/p>\n<p>Le 31\/05\/2023<\/p>\n<p>Le Conseil des pr\u00e9l\u00e8vements obligatoires (CPO), organisme consultatif rattach\u00e9 \u00e0 la Cour des Comptes, a men\u00e9 une \u00e9tude sur la TVA en France face aux modifications de son cadre budg\u00e9taire et juridique, ainsi qu\u2019aux pr\u00e9occupations croissantes du changement climatique.<br \/>\nLe Conseil estime qu\u2019il est imp\u00e9ratif de pr\u00e9server le rendement de cette taxe, qui doit servir en priorit\u00e9 \u00e0 financer les services publics.<\/p>\n<p>Le Conseil s\u2019inqui\u00e8te de la diminution progressive de la part des recettes de TVA destin\u00e9e \u00e0 l&#8217;\u00c9tat. Cette baisse est principalement due \u00e0 des affectations de recettes au profit d&#8217;autres organismes publics tels que les organismes de protection sociale et les collectivit\u00e9s territoriales.<br \/>\nLe Conseil s\u2019interroge sur la soutenabilit\u00e9 des finances publiques face \u00e0 cette tendance de transfert de recettes visant notamment \u00e0 compenser la suppression d\u2019autres recettes fiscales (taxe d&#8217;habitation et la cotisation sur la valeur ajout\u00e9e des entreprises).<br \/>\nLe Conseil souligne la tendance g\u00e9n\u00e9ralis\u00e9e dans les derni\u00e8res r\u00e9formes fiscales \u00e0 puiser dans les recettes de TVA de l\u2019\u00c9tat en compensation, et recommande ainsi d\u2019\u00e9viter, \u00e0 l\u2019avenir, les affectations de TVA en dehors du champ des organismes de protection sociale et des collectivit\u00e9s territoriales.<\/p>\n<p>Le rendement de la TVA est par ailleurs menac\u00e9 par la fraude mais aussi par la multiplication des taux r\u00e9duits de TVA, qui sont souvent difficiles \u00e0 remettre en question malgr\u00e9 leur efficacit\u00e9 limit\u00e9e.<br \/>\nOn estime que la fraude \u00e0 la TVA pourrait atteindre les 26 milliards d&#8217;euros.<br \/>\nAfin de lutter contre ce ph\u00e9nom\u00e8ne, le Conseil propose d&#8217;approfondir des dispositifs mis r\u00e9cemment en place, tels que le paquet TVA &#8220;e-commerce&#8221; et la facturation \u00e9lectronique obligatoire. Une r\u00e9organisation des services d&#8217;enqu\u00eate fiscale, l&#8217;adoption de nouveaux instruments juridiques devraient \u00e9galement favoriser une baisse des droits de TVA rappel\u00e9s.<\/p>\n<p>Le Conseil rappelle \u00e9galement que l\u2019efficacit\u00e9 limit\u00e9e des taux r\u00e9duits de TVA qui repr\u00e9sentent pourtant un manque \u00e0 gagner important de recettes publiques. Le Conseil recommande ainsi d&#8217;\u00e9viter l&#8217;adoption de nouveaux taux r\u00e9duits de TVA et de privil\u00e9gier d&#8217;autres outils plus cibl\u00e9s afin de concilier les objectifs \u00e9conomiques et de politique publique.<\/p>\n<p>Le Conseil souligne \u00e9galement l\u2019efficacit\u00e9 limit\u00e9e de la TVA comme r\u00e9ponse aux crises actuelles \u00e9conomiques et g\u00e9opolitiques actuelles, m\u00eame si certains \u00c9tats membres ont pris le parti de baisser la TVA sur certains produits afin de tenter de stimuler leur \u00e9conomie.<br \/>\nPour r\u00e9pondre \u00e0 l&#8217;augmentation des prix de l&#8217;\u00e9nergie, la France a pr\u00e9f\u00e9r\u00e9 recourir \u00e0 d&#8217;autres instruments tels que le &#8220;bouclier tarifaire&#8221; et le ch\u00e8que \u00e9nergie, qui se sont av\u00e9r\u00e9s plus efficaces pour prot\u00e9ger les m\u00e9nages vuln\u00e9rables tout en \u00e9tant moins co\u00fbteux pour les finances publiques.<\/p>\n<p>Le Conseil sugg\u00e8re \u00e9galement de privil\u00e9gier d&#8217;autres instruments pour relever les d\u00e9fis environnementaux et de sant\u00e9 publique, tels que les transferts cibl\u00e9s, les accises, le syst\u00e8me europ\u00e9en d&#8217;\u00e9change de quotas d&#8217;\u00e9missions, les investissements ou encore la r\u00e9glementation ; ces mesures \u00e9tant notamment plus efficaces pour soutenir des secteurs \u00e9conomiques dits \u00ab&nbsp;sobres&nbsp;\u00bb tels que le transport ferroviaire et l&#8217;\u00e9conomie circulaire.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Fr.Publication du rapport du CPO sur la TVA : si cette taxe g\u00e9n\u00e8re des recettes publiques significatives, le Conseil souligne l&#8217;importance de s\u00e9curiser les recettes de TVA pour faire face aux crises actuelles et r\u00e9pondre aux enjeux environnementaux \u00e0 venir. Par Margaux Tripier, avocate collaboratrice du p\u00f4le Fiscalit\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-244845","post","type-post","status-publish","format-standard","hentry","category-paris"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"Le CPO estime qu\u2019il est imp\u00e9ratif de pr\u00e9server le rendement de la TVA, qui doit servir en priorit\u00e9 \u00e0 financer les services publics.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/earthavocats.com\/2023\/05\/31\/tva-finances-publiques-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:fr]La TVA, un imp\u00f4t \u00e0 recentrer sur son objectif de rendement pour les finances publiques[:] - 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