{"id":720,"date":"2023-03-23T17:15:27","date_gmt":"2023-03-23T16:15:27","guid":{"rendered":"http:\/\/site.ldh-france.org\/le-crotoy-rue\/?p=720"},"modified":"2023-03-31T14:05:53","modified_gmt":"2023-03-31T13:05:53","slug":"projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion","status":"publish","type":"post","link":"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/","title":{"rendered":"Projection-d\u00e9bat vendredi 7 avril 2023 \u00e0 20h30 : LA (TR\u00c8S) GRANDE \u00c9VASION"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-scaled.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"724\" src=\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-1024x724.jpg\" alt=\"\" class=\"wp-image-721\" srcset=\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-1024x724.jpg 1024w, https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-300x212.jpg 300w, https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-768x543.jpg 768w, https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-1536x1086.jpg 1536w, https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-2048x1448.jpg 2048w, https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-1380x976.jpg 1380w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption>Le documentaire \u00ab\u00a0La (tr\u00e8s) Grande Evasion\u00a0\u00bb d\u00e9cortique la m\u00e9canique de l\u2019\u00e9vasion fiscale mondiale<br>Qu\u2019est-ce qu\u2019un paradis fiscal ? Comment s\u2019y prennent ceux qui souhaitent \u00e9chapper \u00e0 l\u2019imp\u00f4t ? Et quelle est l\u2019ampleur du ph\u00e9nom\u00e8ne, en France et dans le monde ? R\u00e9ponses dans le documentaire de vulgarisation de Yannick Kergoat co-\u00e9crit par Denis Robert, en salles depuis le 7 d\u00e9cembre 2022.<\/figcaption><\/figure>\n\n\n\n<p>En savoir plus : cliquez <a href=\"https:\/\/www.francetvinfo.fr\/culture\/cinema\/documentaires\/le-documentaire-la-tres-grande-evasion-decortique-la-mecanique-de-l-evasion-fiscale-mondiale_5532165.html\" target=\"_blank\" rel=\"noreferrer noopener\">ICI<\/a>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Quel rapport entre l&rsquo;\u00e9vasion fiscale et les droits de l&rsquo;Homme ?<\/strong><\/p>\n\n\n\n<p>\u00ab\u00a0Le principe d\u2019\u00e9galit\u00e9 fiscale est d\u2019abord entendu comme l\u2019<strong>\u00e9galit\u00e9 des contribuables devant l\u2019imp\u00f4t<\/strong>. C\u2019est le fondement de la justice fiscale, m\u00eame si c\u2019est insuffisant pour la d\u00e9terminer.<\/p>\n\n\n\n<p>Certains pensent que celle-ci supposerait une stricte proportionnalit\u00e9 fiscale, alors que le l\u00e9gislateur a pu, sans m\u00e9conna\u00eetre<strong> l\u2019article 13 de la D\u00e9claration des droits de l\u2019homme et du citoyen (DDHC<\/strong>)*, mettre en place des <strong>taux progressifs<\/strong> afin d\u2019assurer une r\u00e9partition plus juste de la charge fiscale et de favoriser une \u00e9galit\u00e9 de sacrifices financiers (on comprend bien, par exemple, que payer 20% de son revenu est un effort plus important pour un m\u00e9nage aux revenus modestes, compte tenu de la part \u00e9lev\u00e9e qu\u2019il doit consacrer \u00e0 la couverture de besoins \u00e9l\u00e9mentaires \u2013 alimentation, logement, chauffage\u2026).<\/p>\n\n\n\n<p>Mais il s\u2019agit ici davantage d\u2019une <strong>\u00e9galit\u00e9 par l\u2019imp\u00f4t, utilis\u00e9 comme outil de redistribution<\/strong>, que d\u2019une stricte \u00e9galit\u00e9 devant l\u2019imp\u00f4t. Le Conseil constitutionnel exerce un contr\u00f4le tr\u00e8s attentif, mais sur chaque imp\u00f4t s\u00e9par\u00e9ment des autres&nbsp;: l\u2019\u00e9galit\u00e9 devant les charges publiques ne s\u2019entendant pas comme l\u2019\u00e9galit\u00e9 devant le syst\u00e8me fiscal, c\u2019est-\u00e0-dire devant l\u2019ensemble des pr\u00e9l\u00e8vements obligatoires support\u00e9s par chacun.<\/p>\n\n\n\n<p>Le principe d\u2019\u00e9galit\u00e9 fiscale consiste \u00e9galement en l\u2019<strong>\u00e9galit\u00e9 des contribuables devant la loi fiscale<\/strong>. Il d\u00e9coule des articles 1 et 6 de la DDHC qui proclament respectivement l\u2019\u00e9galit\u00e9 des hommes et l\u2019\u00e9galit\u00e9 devant la loi. Un m\u00eame r\u00e9gime fiscal doit alors s\u2019appliquer \u00e0 tous les contribuables plac\u00e9s dans la m\u00eame situation.<\/p>\n\n\n\n<p>Pos\u00e9e en r\u00e9action aux privil\u00e8ges fiscaux de l\u2019Ancien R\u00e9gime, l\u2019\u00e9galit\u00e9 fiscale est aujourd\u2019hui surtout invoqu\u00e9e dans le d\u00e9bat politique contre des exon\u00e9rations fiscales cibl\u00e9es ou \u00ab\u00a0niches fiscales\u00a0\u00bb, assimil\u00e9es pour certaines \u00e0 des privil\u00e8ges. Elle est souvent rapproch\u00e9e des principes de proportionnalit\u00e9 et de progressivit\u00e9 de l\u2019imp\u00f4t.\u00a0\u00bb (source : www.vie-publique.fr)<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"article_13\"><\/h2>\n\n\n\n<p>*<strong>Article 13 :<\/strong><em><strong> <\/strong>Pour l&rsquo;entretien de la force publique, et pour les d\u00e9penses d&rsquo;administration, une contribution commune est indispensable\u00a0: elle doit \u00eatre \u00e9galement r\u00e9partie entre tous les citoyens, en raison de leurs facult\u00e9s.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En savoir plus : cliquez ICI. Quel rapport entre l&rsquo;\u00e9vasion fiscale et les droits de l&rsquo;Homme ? \u00ab\u00a0Le principe d\u2019\u00e9galit\u00e9 fiscale est d\u2019abord entendu comme l\u2019\u00e9galit\u00e9 des contribuables devant l\u2019imp\u00f4t. C\u2019est le fondement de la justice fiscale, m\u00eame si c\u2019est insuffisant pour la d\u00e9terminer. Certains pensent que celle-ci supposerait une stricte proportionnalit\u00e9 fiscale, alors que&hellip;  <br \/><a href=\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\">Lire la suite <span class=\"screen-reader-text\">Projection-d\u00e9bat vendredi 7 avril 2023 \u00e0 20h30 : LA (TR\u00c8S) GRANDE \u00c9VASION<\/span><\/a><\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-720","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Projection-d\u00e9bat vendredi 7 avril 2023 \u00e0 20h30 : LA (TR\u00c8S) GRANDE \u00c9VASION - Section LDH Le Crotoy Rue<\/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:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"le-crotoy-rue\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\"},\"author\":{\"name\":\"le-crotoy-rue\",\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/#\/schema\/person\/25f89079ef9ee4f4b662c62c94174eed\"},\"headline\":\"Projection-d\u00e9bat vendredi 7 avril 2023 \u00e0 20h30 : LA (TR\u00c8S) GRANDE \u00c9VASION\",\"datePublished\":\"2023-03-23T16:15:27+00:00\",\"dateModified\":\"2023-03-31T13:05:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\"},\"wordCount\":472,\"image\":{\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/files\/2023\/03\/carton-cine-debat-la-tres-grande-evasion-07-avril-pdf-1-1024x724.jpg\",\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\",\"url\":\"https:\/\/site.ldh-france.org\/le-crotoy-rue\/2023\/03\/23\/projection-debat-vendredi-7-avril-2023-a-20h30-la-tres-grande-evasion\/\",\"name\":\"Projection-d\u00e9bat vendredi 7 avril 2023 \u00e0 20h30 : LA (TR\u00c8S) GRANDE \u00c9VASION - 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