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7/22/2019 Philippe Liger-Belair - L'thique comme fondement d'un systme fiscal efficace. Approche sociologique d'un problme conomique et social
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Dc orhbtl ols hptbnc ol ]crlth
]abdbppl DB@LW-GLDCBW, pabdbppl.db`lr-gldcbrMles-dyhe.fr
D'tabqul ihnnl fheolnlet o'ue systnl fbsicd lffbicil. Cpprhial shibhdh`bqul
o'ue prhgdnl ihehnbqul lt shibcd.
7/22/2019 Philippe Liger-Belair - L'thique comme fondement d'un systme fiscal efficace. Approche sociologique d'un problme conomique et social
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D'tabqul ihnnl fheolnlet o'ue systnl fbsicd lffbicil. Cpprhial shibhdh`bqul
o'ue prhgdnl ihehnbqul lt shibcd.
Dc rlialrial oue qubdbgrl ihehnbqul kustl lt hptbncd fcbt dhgklt ols trcvcuxoihehnbl ol dc kustbil olpubs 6= ces.
Dl surpdus ol rbialssls ir oces uel ihehnbl icpbtcdbstl fcbt dhgklt oue pcrtc`lihehnbqul.
Dl pcssc`l oue qubdbgrl ]crlth hptbncd C ue qubdbgrl ]crlth hptbncd G, oces dl gutocttlbeorl ue qubdbgrl pdus kustl, nlttrc trs shuvlet le klu ue nicebsnl fbsicd olprdvlnlets hgdb`cthbrls subvb oue nicebsnl ol rlobstrbgutbhe (nhetcbrl hu ehe).
Dc fbsicdbt lst ohei cu iletrl ols qulstbhes ol kustbil ; lddl lst uel tcpl eilsscbrl
dc rpcrtbtbhe ku`l pdus kustl ou surpdus ol rbialssls ir cu slbe ols ihehnblsicpbtcdbstls.
Hr dls Ltcts slngdlet shuvlet hugdblr dl dble letrl kustbil lt fbsicdbt.
C icusl ol dc rupturl ol il dble fbsicdbt-kustbil, dl ihesletlnlet dbnpt plut trlrlnbs le icusl.
Cdhrs, oces dc pdupcrt ols ics, dls Ltcts ialrialet lxidusbvlnlet ols shdutbhes
tliaebquls cux prhgdnls dbs dhptbnbsctbhe, dvcsbhe lt dc frcuol fbsicdl ; ilttloncrial lst vhul diali.
Bd fcut rl-pleslr dl systnl fbsicd pcrtbr ol ilttl bol ol kustbil ; dc irctbhe lt dcprhnhtbhe ouel tabqul ihnnuel cu ihetrbgucgdl lt dLtct (lt sls c`lets)plrnlttrc ol rlefhrilr dl ihesletlnlet dbnpt lt cbesb ol duttlr ihetrl dls prctbqulsprkuobibcgdls qul shet dvcsbhe lt dc frcuol fbsicdl.
]abdbppl DB@LW-GLDCBW, pabdbppl.db`lr-gldcbrMles-dyhe.fr
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