LE FIGARO. How will you improve the enforcement of tax laws?

Christine Lagarde. I wish first of all to strengthen legal certainty in tax matters. Some blame the latter to move too quickly, not always available. They are not always wrong … To improve the quality of our tax system, I am setting up consultations upstream on some drafts tax. Specifically, we now disclose on the Internet as often as possible the proposed draft text, particularly when presenting a particular technical specialty. It is a revolution that will allow all interested parties (individuals as companies) to read and especially to propose amendments. We can thus take into account their comments and submit a bill already matured to the Council of Ministers.The aim is also to ensure that the intervention is less concentrated lobbying at the stage of parliamentary debate, which will limit the amendments.

This rule does apply to the finance laws?

In principle yes, for all the texts on which a consultation deemed appropriate, and subject of course offs of the Premier. We tested the approach last year by broadcasting the complete text of the reform of business tax in July. This allowed an extensive prior consultation, that has not prevented the government to mediate to end. Experience has been successful and I wish to extend it.In general, I believe that by expanding the prior consultation, we can improve the quality of texts, to facilitate parliamentary discussions, proportionately reducing the volume of instructions issued and simplify matters for taxpayers.

How to help taxpayers understand the law?

By reforming procedures for issuance of tax instructions, that is to say the comments that we broadcast to explain specifically how to apply the measure passed as part of the law. We will take steps to expedite the release draft instructions: within two months of the entry into force if the text gave rise to upstream consultation, within six months in default. When setting up the device Scellier in 2009, households had to wait until May for an answer to some important issues! It will not be too long in the future.We contacted the department's website a publication schedule of the most awaited instructions so that taxpayers know where they stand. More importantly, the draft statement will be prejudicial to the administration. This provides a real guarantee to the taxpayer if he makes an investment using the draft statement and then the administration changes its mind and publish a final statement stricter conditions on its investment will not be delivered question.

What will you do Retailleau report on simplifying the business tax landscape?

I found very interesting the proposal of Senator Bruno Retailleau develop a compact growth with mid-cap companies with promises of stability of some sections of the regulations for a specified period in exchange for commitments for growth.Similarly, the idea of not changing the rules that set time, determined beforehand in the year, would be a breakthrough for companies that no longer have to waste time and money to monitor publications of new rules. I asked Herve Novelli to study the feasibility of these measures.

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