{"id":3639,"date":"2025-02-27T23:14:11","date_gmt":"2025-02-27T22:14:11","guid":{"rendered":"https:\/\/droit-unikin.net\/anales\/?p=3639"},"modified":"2025-04-17T07:29:27","modified_gmt":"2025-04-17T05:29:27","slug":"fiscalite-et-territoire-quelles-contraintes-et-quelles-opportunites","status":"publish","type":"post","link":"https:\/\/droit-unikin.net\/anales\/fiscalite-et-territoire-quelles-contraintes-et-quelles-opportunites\/","title":{"rendered":"FISCALITE ET TERRITOIRE\u00a0: QUELLES\u00a0CONTRAINTES ET QUELLES OPPORTUNITES\u00a0?"},"content":{"rendered":"\t\t
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FISCALITE ET TERRITOIRE : QUELLES CONTRAINTES ET QUELLES OPPORTUNITES ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tT\u00e9l\u00e9chargez l'article<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t \tProfesseur Dr. MAKABA NGOMA Michel<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • Professeur \u00e0 la Facult\u00e9 de Droit\/Universit\u00e9 de Kinshasa<\/em><\/li>
    • Vice-Doyen charg\u00e9 de la Recherche<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      R\u00e9sum\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Fiscalit\u00e9 et territoire, deux concepts intimement li\u00e9s en droit fiscal. Pas de fiscalit\u00e9 sans territoire et pas de territoire sans fiscalit\u00e9 pourrait -on dire. <\/em><\/p>

      Apr\u00e8s une br\u00e8ve \u00e9tude sur les deux notions en droit fiscal, nous avons r\u00e9pondu \u00e0 la question sur les contraintes et opportunit\u00e9s li\u00e9es \u00e0 ces derni\u00e8res. <\/em><\/p>

      En termes de contraintes, nous avons repris notamment :<\/em><\/p>

      -les contraintes budg\u00e9taires qui voudraient une maximisation des recettes par l’\u00e9largissement intelligente de l’assiette des imp\u00f4ts, redevables et autres taxes sans que cet \u00e9largissement ne porte atteinte au portefeuille de la population qui est d\u00e9j\u00e0 si sec.<\/em><\/p>

      -les contraintes li\u00e9es \u00e0 la mondialisation de l’\u00e9conomie qui tend \u00e0 briser les fronti\u00e8res territoriales entre pays et entre peuples, susceptibles d’occasionner la fuite des capitaux dans des \u00e9tats \u00e0 fiscalit\u00e9 r\u00e9duite. <\/em><\/p>

      Quant aux opportunit\u00e9s sur la fiscalit\u00e9 et territoire, elles sont si nombreuses que vari\u00e9es. Elles sont financi\u00e8res, \u00e9conomiques, politiques et sociales, comme nous les avons bri\u00e8vement repris dans le pr\u00e9sent article.<\/em><\/p>

      Mots-cl\u00e9s\u00a0: <\/em><\/strong>Fiscalit\u00e9\u00a0; Imp\u00f4t\u00a0; Territoire\u00a0; D\u00e9veloppement\u00a0; Economie\u00a0; contribuable.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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      Abstract<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Taxation and territory are two closely related concepts in tax law.<\/em> One might say that there can be no taxation without territory and no territory without taxation.<\/em><\/p>

      After a brief study of the two concepts in tax law, we answered the question of the constraints and opportunities associated with them.<\/em><\/p>

      In terms of constraints, we looked in particular at :<\/em><\/p>

      -budgetary constraints, which seek to maximise revenue by intelligently broadening the tax base, taxpayers and other taxes, without this broadening damaging the population’s wallet, which is already so dry.<\/em><\/p>

      The constraints associated with economic globalisation, which is tending to break down territorial borders between countries and peoples, are likely to result in capital flight to low-tax states.<\/em><\/p>

      As for opportunities relating to taxation and territory, they are as numerous as they are varied.<\/em> They are financial, economic, political and social, as we have briefly outlined in this article.<\/em><\/p>

      Key words: <\/em><\/strong>Taxation; Tax; Territory; Development; Economy; Taxpayer.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Professeur Dr. MAKABA NGOMA Michel, Professeur \u00e0 la Facult\u00e9 de Droit\/Universit\u00e9 de Kinshasa, Vice-Doyen charg\u00e9 de la Recherche<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-3639","post","type-post","status-publish","format-standard","hentry","category-annales-23-24"],"_links":{"self":[{"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/posts\/3639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/comments?post=3639"}],"version-history":[{"count":7,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/posts\/3639\/revisions"}],"predecessor-version":[{"id":3957,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/posts\/3639\/revisions\/3957"}],"wp:attachment":[{"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/media?parent=3639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/categories?post=3639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/droit-unikin.net\/anales\/wp-json\/wp\/v2\/tags?post=3639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}