HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

La tendance du gouvernement à anticiper la perception de l'impôt.

Lefèbvre, Julien ULiège
Promotor(s) : Deprez, Michel ULiège
Date of defense : 8-Nov-2016 • Permalink :
Title : La tendance du gouvernement à anticiper la perception de l'impôt.
Author : Lefèbvre, Julien ULiège
Date of defense  : 8-Nov-2016
Advisor(s) : Deprez, Michel ULiège
Committee's member(s) : Alexandre, Marc ULiège
Language : French
Number of pages : 70
Keywords : [fr] pereption d'impôts
[fr] mesures fiscales anticipatoires
[fr] anticipations d'impôts
[fr] politique fiscale
[fr] contraintes budgétaires
Discipline(s) : Business & economic sciences > Multidisciplinary, general & others
Target public : General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] The current budgetary situation in Belgium is not encouraging: the income is not sufficient to fund the expenditures of the State. The country is thus in a situation of budget deficit. Consequently, the legislator must find timely solutions to decrease this deficit.
The political decision-makers cannot however operate freely in the development of the budget policy to follow. Indeed, the EU imposes many constraining criteria that are to be followed in terms of budget policy
This paper discusses one choice of fiscal policy made by the legislator: the anticipations of the tax levy.
Many recent fiscal measures indeed tend to anticipate to a different degree the theoretical moment of the tax levy. This study discusses the internal liquidation, the reserves of ordinary and special liquidation and the anticipated tax levy on pension funds.
The benefit of these measures is that the legislator collects today the liquidity that they should have collected later, sometimes even much later. They can then momentarily secure their socio-economic policy and also reach their fiscal target.
However, the income collected today, in advance, will not be collected later. The State thus finances itself partly with future income. If the economic situation does not progress in the years to come, these anticipated taxes that are collected today could not be available anymore for future budgets.
The budget anticipations therefore embellish the current situation in a deceptive manner to the detriment of the future generations.



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  • Lefèbvre, Julien ULiège Université de Liège > Master sc. gest. (H.D.)


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