Le contenu d\u00e9crit le poids budg\u00e9taire et les effets redistributifs des \u00ab niches fiscales \u00bb en France, c\u2019est-\u00e0-dire des dispositifs qui r\u00e9duisent l\u2019imp\u00f4t d\u00fb par certains contribuables sous conditions (exon\u00e9rations, r\u00e9ductions, cr\u00e9dits d\u2019imp\u00f4t). Selon le minist\u00e8re des Finances, ces dispositifs repr\u00e9sentent pour le seul imp\u00f4t sur le revenu une perte de recettes de 44 milliards d\u2019euros pour l\u2019ann\u00e9e 2025. Tous imp\u00f4ts confondus, la Cour des comptes estime le manque \u00e0 gagner total \u00e0 plus de 105 milliards d\u2019euros en 2025, soit plus d\u2019un quart des recettes de l\u2019\u00c9tat.<\/p>\n
Ces avantages fiscaux ont pour objectif d\u2019inciter \u00e0 certaines d\u00e9penses (logement, \u00e9conomies d\u2019\u00e9nergie, emplois \u00e0 domicile) ou \u00e0 des changements de comportement (heures suppl\u00e9mentaires, retour \u00e0 l\u2019emploi). Le texte souligne toutefois que la plupart pr\u00e9sentent une efficacit\u00e9 limit\u00e9e rapport\u00e9e \u00e0 leur co\u00fbt et b\u00e9n\u00e9ficient principalement aux m\u00e9nages les plus ais\u00e9s. Il est indiqu\u00e9 que, dans de nombreux cas, ces dispositifs constituent surtout un effet d\u2019aubaine pour des m\u00e9nages qui auraient de toute fa\u00e7on r\u00e9alis\u00e9 les d\u00e9penses vis\u00e9es ou dont les comportements ne sont que marginalement modifi\u00e9s.<\/p>\n
L\u2019exemple principal cit\u00e9 est le cr\u00e9dit d\u2019imp\u00f4t sur l\u2019emploi d\u2019un salari\u00e9 \u00e0 domicile, identifi\u00e9 comme la niche la plus co\u00fbteuse, avec 7,2 milliards d\u2019euros de d\u00e9penses annuelles. Ce dispositif, pr\u00e9sent\u00e9 comme tr\u00e8s favorable aux m\u00e9nages les plus ais\u00e9s, est compar\u00e9 au budget du minist\u00e8re de la Justice, dont il repr\u00e9sente pr\u00e8s des trois quarts. Le texte indique que le co\u00fbt des niches fiscales est fortement concentr\u00e9 : sur 465 dispositifs, quinze repr\u00e9sentent plus de 50 % du co\u00fbt total.<\/p>\n
Parmi les niches les plus co\u00fbteuses pour l\u2019\u00c9tat figurent, outre le cr\u00e9dit d\u2019imp\u00f4t pour l\u2019emploi \u00e0 domicile, l\u2019abattement de 10 % sur les retraites (4,7 milliards d\u2019euros, au b\u00e9n\u00e9fice des retrait\u00e9s), l\u2019exon\u00e9ration de frais de succession sur les transmissions d\u2019entreprises (4 milliards, au b\u00e9n\u00e9fice des h\u00e9ritiers de chefs d\u2019entreprise), l\u2019exon\u00e9ration de l\u2019\u00e9pargne salariale (2,9 milliards, pour les salari\u00e9s concern\u00e9s) et le taux r\u00e9duit de TVA sur les travaux de r\u00e9novation (2,5 milliards, pour les m\u00e9nages r\u00e9novant leur logement). Le texte mentionne \u00e9galement un taux r\u00e9duit de TVA sur la restauration, sans en pr\u00e9ciser le co\u00fbt.<\/p>\n
Il est indiqu\u00e9 que la suppression des niches fiscales est jug\u00e9e difficile, \u00e0 la fois en raison de leur impact \u00e9conomique pour certaines d\u2019entre elles et du fait que les avantages qu\u2019elles procurent sont d\u00e9fendus par leurs b\u00e9n\u00e9ficiaires, ce qui n\u00e9cessite un \u00ab courage politique \u00bb pour les remettre en cause. Le dispositif de plafonnement global des avantages fiscaux sur l\u2019imp\u00f4t sur le revenu est rappel\u00e9 : sauf exceptions, l\u2019ensemble des niches ne peut pas entra\u00eener une baisse d\u2019imp\u00f4t sup\u00e9rieure \u00e0 10 000 euros par foyer, montant qualifi\u00e9 de d\u00e9j\u00e0 tr\u00e8s \u00e9lev\u00e9. L\u2019Observatoire des in\u00e9galit\u00e9s est mentionn\u00e9 comme acteur \u00e0 l\u2019origine de cette analyse et appelle au soutien de ses travaux.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)\u200bLire la Suite<\/a>\u200b<\/p>","protected":false},"excerpt":{"rendered":" Le contenu d\u00e9crit le poids budg\u00e9taire et les effets redistributifs des \u00ab niches fiscales \u00bb en France, c\u2019est-\u00e0-dire des dispositifs qui r\u00e9duisent l\u2019imp\u00f4t d\u00fb par certains contribuables sous conditions (exon\u00e9rations, […]<\/p>\n","protected":false},"author":1,"featured_media":4363,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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