{"id":6396,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\/"},"modified":"2024-03-21T18:39:59","modified_gmt":"2024-03-21T17:39:59","slug":"allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\/","title":{"rendered":"All\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration"},"content":{"rendered":"\n

Les all\u00e8gements fiscaux entra\u00eenent un manque \u00e0 gagner pour la Conf\u00e9d\u00e9ration d’au moins 2,5 milliards de francs par ann\u00e9e. Ils constituent ainsi un de ses moyens d’action les plus importants. Des d\u00e9rogations sont pr\u00e9vues dans tous les types d’imp\u00f4ts. L’imp\u00f4t f\u00e9d\u00e9ral direct, la taxe sur la valeur ajout\u00e9e, le droit de timbre et, de plus en plus, la taxe poids lourds se caract\u00e9risent par un grand nombre d’all\u00e8gements fiscaux. La loi sur les subventions oblige le Conseil f\u00e9d\u00e9ral \u00e0 examiner au minimum tous les six ans les actes normatifs r\u00e9gissant les subventions. Les all\u00e8gements fiscaux doivent \u00e9galement \u00eatre examin\u00e9s lorsqu’ils constituent, en tant qu’avantages monnayables, une forme sp\u00e9ciale de subventionnement. En 1997, l’Administration f\u00e9d\u00e9rale des finances (AFF) a trait\u00e9 des all\u00e8gements fiscaux dans son premier rapport sur les subventions.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[100],"class_list":["post-6396","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-evaluation"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"4287"}],"audit_office":[7937],"audit_office_text":"","audit_date":"20050505","bgo":false,"keywords":"Les all\u00e8gements fiscaux entra\u00eenent un manque \u00e0 gagner pour la Conf\u00e9d\u00e9ration d'au moins 2,5 milliards de francs par ann\u00e9e. Ils constituent ainsi un de ses moyens d'action les plus importants. Des d\u00e9rogations sont pr\u00e9vues dans tous les types d'imp\u00f4ts. L'imp\u00f4t f\u00e9d\u00e9ral direct, la taxe sur la valeur ajout\u00e9e, le droit de timbre et, de plus en plus, la taxe poids lourds se caract\u00e9risent par un grand nombre d'all\u00e8gements fiscaux. La loi sur les subventions oblige le Conseil f\u00e9d\u00e9ral \u00e0 examiner au minimum tous les six ans les actes normatifs r\u00e9gissant les subventions. Les all\u00e8gements fiscaux doivent \u00e9galement \u00eatre examin\u00e9s lorsqu'ils constituent, en tant qu'avantages monnayables, une forme sp\u00e9ciale de subventionnement. En 1997, l'Administration f\u00e9d\u00e9rale des finances (AFF) a trait\u00e9 des all\u00e8gements fiscaux dans son premier rapport sur les subventions.","audit_office_local":""},"yoast_head":"\nAll\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"All\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:description\" content=\"All\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-21T17:39:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/allegements-fiscaux-de-la-confederation-examen-du-reporting-de-ladministration-federale-des-finances\\\/\",\"name\":\"All\u00e8gements fiscaux de la Conf\u00e9d\u00e9ration - 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