{"id":6346,"date":"2024-01-17T16:38:13","date_gmt":"2024-01-17T15:38:13","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/surveillance-des-allegements-dimpot-federal-direct\/"},"modified":"2024-03-05T18:09:56","modified_gmt":"2024-03-05T17:09:56","slug":"surveillance-des-allegements-dimpot-federal-direct","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/surveillance-des-allegements-dimpot-federal-direct\/","title":{"rendered":"Surveillance des all\u00e9gements d\u2018imp\u00f4t f\u00e9d\u00e9ral direct"},"content":{"rendered":"\n

Chaque ann\u00e9e, la Conf\u00e9d\u00e9ration renonce \u00e0 une partie de ses rentr\u00e9es fiscales au profit de la cr\u00e9ation ou du maintien de places de travail. En 2011, ces pertes se montaient \u00e0 1,4 milliards de francs, contre 1,7 milliards de francs en 2010. Les entreprises concern\u00e9es avaient r\u00e9alis\u00e9 avant imp\u00f4ts un b\u00e9n\u00e9fice de 19,4 milliards de francs en 2011, contre 23,7 milliards de francs en 20104. Avec la r\u00e9duction \u00e0 l\u2019\u00e9ch\u00e9ance de la Lex Bonny en 2007 du p\u00e9rim\u00e8tre g\u00e9ographique des all\u00e9gements d\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD), la baisse du nombre de nouvelles d\u00e9cisions d\u2019all\u00e9gement est significative.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[88],"audit_type":[52],"class_list":["post-6346","audit","type-audit","status-publish","hentry","audit_category-economie-et-agriculture","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"14225"}],"audit_office":7945,"audit_office_text":"","audit_date":"20141013","bgo":false,"keywords":"la Conf\u00e9d\u00e9ration, renonce, une partie, rentr\u00e9es fiscales, places de travail, ces pertes, Les entreprises, avant imp\u00f4ts un b\u00e9n\u00e9fice, \u00e9rim\u00e8tre g\u00e9ographique des all\u00e9gements d\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD), Avec la r\u00e9duction \u00e0 l\u2019\u00e9ch\u00e9ance de la Lex Bonny en 2007","audit_office_local":""},"yoast_head":"\nSurveillance des all\u00e9gements d\u2018imp\u00f4t f\u00e9d\u00e9ral direct - 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