The time has certainly come flat to our systems of compulsory

Taxation is at the heart of great debates of society and economic policy. Be it growth, employment, of purchasing power, social justice, environment, social protection, budget or the Pact of stability and the European social model, it is a crucial spring and one of the means of action of the public power.

However, in the short term, beyond the already known constraints, the finances of a large number of countries will inevitably face extremely difficult situations which will impose heavy and immediate choices.

Several scenarios are often advanced: a drastic reduction in public spending, a radical increase in taxation under current legislation, painful removal of the public debt by high inflation or a combination of the three.

In any case out of the current economic crisis will require to have modern and efficient tax systems to mobilize resources abundant and stable enough to ensure that modern economies, faced with multiple challenges, indeed have necessary means of action. The French tax system does not today meets these criteria, the Council of compulsory and the Court of Auditors still come remind us. The time has certainly come flat to our systems of compulsory. This crisis is an opportunity and the out of the crisis will be more easy, virtuous and winning.

The finding is not specific to the France only, but it takes a particular acuity in our country on the basis of the continued deterioration of the public finances of the country for many years.

There are still few, dominant thought invited us to consider that an overall increase of taxes was not inevitable and that by combining a good dose of reduction of public spending with a pinch of rehabilitation of the CSG could cope with the needs of the crisis and the continued deterioration of public finances. Las! The message of these days seems to be significantly different.

Ambience of Finance Act or more realistic assessment of the budget facts, it is not less than the question of the delivery flat is raised.

Certainly, consensus has never been something easy to find and how to know what the country expects Ideal tax system is, it is true, difficult to design, not only because tax is rarely welcome from the point of view of taxpayers. Nevertheless try to advance a few principles: it must be a fairer tax system; more effective; more secure; more simple. This seems to overlap the concerns about generally discussed both by individuals, including to the IRPP, by operators, particularly for the IS and the old TP. Thus, a survey of the law firm Taj to 450 officers and tax of business in November 2008 showed a clear preference for a tax on more simple societies, base broad and to rate low and providing more legal certainty.

These are precisely the objectives which it was a report submitted in 2005 by Christian Saint-Etienne and Jacques Cacheux: "for equitable growth with tax competition". The redeployment of the levies they suggested was based on a serious expansion of the plates on a lowering of rates average and marginal, the replacement of the ISF by a tax on the income of the fortune and the removal of tax niches.

The recent report of the Board of taxation does not tell us something very different and mainly it reminds us that this is the direction in which the majority of our European neighbours have registered their reforms. It is said that raising the spectre of the exacerbation of tax competition, this approach is instead the most likely allow us to be ready when the time comes, to integrate a Europe tax otherwise the kinds even be spearheaded. Tax Europe becomes urgent!