La problématique de l'introduction d'une DLU dans un système fiscal. Exemple de l'Etat belge
Promotor(s) : Bruyère, Eric
Date of defense : 22-Jun-2017/27-Jun-2017 • Permalink :
|La problématique de l'introduction d'une DLU dans un système fiscal. Exemple de l'Etat belge
|Date of defense :
|Committee's member(s) :
|Number of pages :
|[fr] DLU, Déclaration Libératoire Unique, Régularisation fiscale, Immunité fiscale
|Business & economic sciences > Economic systems & public economics
|Université de Liège, Liège, Belgique
|Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
|Master thesis of the HEC-Ecole de gestion de l'Université de Liège
[en] Globalization of the modern world is increasing over the years, including the financial world. Globalization means, among other things, free movement of capital and jurisdictions allowing banking secrecy. Nevertheless, renowned organizations as OCDE or UE are fighting tax fraud and tax evasion by putting in place international rules and norms. One of their prominent success in this field is the « Automatic Exchange of Information » which defines transparency as the new catchword. Banking secrecy is considerably suffering from these initiatives.
Moreover, financial crisis and budget deficits have let no choice to states other than taking unpopular austerity measures, increasing taxes and finding other ways to improve public finances. Belgium and other countries around the world have initiated tax regularization mechanisms. Thanks to these systems, taxpayers have the opportunity to benefit from fiscal, penal and social immunities when deciding assets repatriating e.g.
Belgium launched the system called “DLU” or “Déclaration Libératoire Unique” (which can be translated by “One-off Declaration”) in 2004 and already comprises four versions. The first three versions have met good results and have been successful. However, the last one is encountering a decline in attractiveness.
In this master thesis, entitled “Problem statement/Issues concerning the implementation of a “One- off Declaration”, the Belgian State example.”, we identify possible default, legal grey areas and morality issues. We handle two dimensions. The first one focuses on describing the concepts, the current directives and the current regulation pertaining the topic to understand what brought Belgium to implement such a mechanism in a permanent way. The second one analyses the ethical questions and the upgrades which could possibly be added to the system through, interviews of professionals specialized in the subject.
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