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Débat et construction

1) Breakdown of the social contract:


It is a standard that large companies are tasked with paying as little taxes as possible to their shareholders.

Taxing is, however, one of the few active duties that specific individuals have towards the state. It is the national states that have enabled them to operate safely in their business to generate profits. (safety, rule-of-law, enforceability of obligations, legal protection, infrastructure, education).

The principle of solidarity and participation in the provided services goes back into the background.

A popular tax evasion tool is through royalties, billing for consulting services. royalties and debt financing, the use of investment incentives.

It is estimated that in the past years (2015) taxes were "spared" within the narrower perspective of aggressive tax practices, $ 500 billion a year, and this figure has steadily increased in recent years (in 1990, it was under $ 100 billion) .

For an idea, $ 500 billion is: larger than the US federal budget deficit about half of the multiannual financial framework for the EU 2014-2020 about 20% more than the total amount of donations (charity volume) approximately 3% - 5% of the worldwide tax collection.

proposed solutions: OECD BEPS (Base erosion and profit shifting), EU ATAD (Anti tax-avoidance directive).

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  • Antigone
    le 29/10/2018 à 12:34

    Ces partie là ne contiennent que des commentaires et pas de proposition développée (juste les phrases finales). Je pense qu'on peut proposer a minima de les simplifier voire de les éliminer et de clarifier la phrase finale qui contient des propositions ou mieux les relier et les inclure avec la partie "proposals".

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