Academic literature on the topic 'Fiscal sanction'

Abstract Economic sanctions, and the suspension of budget support in particular, are supposed to pressure target governments into complying with sanction demands by putting spending commitments at risk. In this article we argue that this is too simplistic since governments have more fiscal levers at their disposal. The case of Burundi illustrates this argument. Following Burundi's 2015 political crisis, donors imposed economic sanctions on the country and suspended all budget support to the national government. Using monthly data on the government's fiscal position between 2005 and 2017, we present evidence from a time series analysis showing that aid does not affect spending and that aid shortfalls are instead systematically compensated with domestic borrowing. It appears that the Burundian government has been able to withstand the sanctions and to fulfil its spending commitments by substituting domestic debt for aid. Thus, the economic costs of sanctions do not necessarily translate directly into political costs but are mitigated by the government's fiscal response.

Using a comparative historical analysis of legislative transcripts and primary and secondary historical documents in Illinois and Michigan, we trace the adoption of a largely understudied form of monetary sanction: pay-to-stay fees. Pay-to-stay fees are financial commitments imposed by the state on incarcerated individuals for the day-to-day cost of their incarceration. Our study identified two mutually constitutive bureaucratic motivations for the adoption of these fees—austerity as the primary rationale and deservingness as a secondary rationale. This analysis highlights an earlier conceptualization of monetary sanctions as a means of revenue generation than has previously been explored. Our findings suggest that pay-to-stay fees originated in these states from broader debates about who is ultimately fiscally responsible for the welfare state and the soaring costs of maintaining the rehabilitative ideal. During periods of fiscal crisis, state legislators have consistently looked toward this type of monetary sanction as a means to fund the correctional system.

Public opinion polls consistently highlight discontent with criminal court sentencing practices. Generally, respondents find courts to be too lenient. Although these findings are often used in political arguments as evidence of a cogent public desire for harsher sentencing, the conclusion is suspect. Since such surveys generally do not ask respondents to consider contingencies such as offense circumstances, behavioral content of various sentences, or fiscal cost differentials, conventional assessments of public attitudes toward sentencing are deficient in two respects. First, they do not simulate the decision-making task facing judges. Second, they do not allow citizens to consider the relative fiscal costs of current and alternative sentencing practices. By incorporating these two elements, the present study approximates an interactionist approach to the issue of public sentiments toward criminal sanctions. A probability sample survey of 816 Illinois adult residents reveals that, on several dimensions, the public is less vengeful than typically portrayed in public opinion poll and media accounts. Central findings concern public preferences for the sentencing of convicted residential burglars. In particular, there is a strong preference for community sentences, yet a desire for a sanction stronger than straight probation. Such findings are noteworthy given the policy context of recent mandatory incarceration legislation for this offense. Thus this study provides evidence of a previously unremarked phenomenon of legislative sanction escalation far exceeding public preferences.

This paper studies the evolution of European fiscal policies in three periods: the pre-Maastricht phase (to 1991); the runup to monetary union (1992–1997), and the stability pact phase (1998 onward). Using three separate indicators, we search for structural breaks that could signify a change in the average level of discipline in these periods. We find increased fiscal discipline only up to 1997. We conclude the new fiscal discipline was a temporary phenomenon, a product of the sanction of being denied entry to the Euro. After EMU, fiscal policy gradually loosened. A single structural break test will miss these dynamic effects, and could easily generate the false conclusion that fiscal discipline had tightened since the start of phase two of EMU.

The continuing cash-flow crise of taxpayers, and in particular of businesses, recently exacerbated by the effects of Covid-19, raises the question whether it is acceptable in law today that the fulfilment of a debt, even if that debt is of a fiscal nature, to be subject to criminal sanctions. In the light of the judgment of the Court of Justice of the European Union of 2 May 2018 in Case C-574/15, this article is fundamentally concerned with the legitimacy of the use of criminal law to sanction taxpayers who find themselves unable to fulfil their tax obligations, although they were timely and truthfully declared to the tax authorities.

Collateral sanctions are civil penalties or disabilities imposed upon people who are arrested, charged, or convicted of a crime. Little research is available concerning state-level predictors of these policies in the United States. Current research suggests that racial threat and political conservatism are associated with harsher sanctions or more restrictions in the realms of employment, housing, social benefits, and other categories. Using state report cards from the Legal Action Center, this study builds on existing knowledge by testing the relationship between state-level variables consistent with a social exclusion framework and collateral sanctions policies while also testing the relationship between social exclusion and changes in these policies over time. Results indicate that higher levels of social exclusion, measured by affordable housing scarcity, public benefit usage, and state fiscal health, may play a role in the adoption of state collateral sanction policies over time. In contrast to previous research, results offer mixed evidence regarding the relationship between the racial makeup of the state and the adoption of collateral sanctions policies. Policy implications are discussed.

AbstractThere has been a clear trend toward greater conditionality and coercion in labour market and social policy in recent decades, a key part of which is tougher sanctions for unemployment benefit claimants who refuse offers of employment or otherwise fail to comply with their obligations. Our understanding of this trend and its determinants is so far built only on a corpus of small-N evidence, while systematic comparative large-N analyses are lacking. As a result, the broad patterns of policy change and their general political drivers remain underexplored. This paper fills this gap by examining unemployment benefit sanction reforms in 20 democracies between 1980 and 2012 using an original dataset. It is shown that governments introduce tougher sanctions in order to reconcile two competing pressures that arise during economic downturns: an increased need for social protection and reduced fiscal revenues. The findings, which are also applicable to other historical periods and policy areas, provide an impulse for future comparative large-N research on ‘demanding activation’ policies.

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

La LO 6/2013 creó la Autoridad Independiente de Responsabilidad Fiscal (AIReF) para trasponer el Derecho europeo que obliga a los Estados miembros a crear Autoridades independientes de Responsabilidad Fiscal que supervisen el cumplimiento de las reglas europeas de salvaguarda de la estabilidad presupuestaria y la sostenibilidad financiera. Esta Autoridad independiente cumple, en términos generales, con los estándares europeos e internacionales de independencia. Pero la propia AIReF ha criticado la obstaculización gubernamental al acceso a información necesaria para cumplir sus funciones. A falta de facultades coercitivas suficientes que el legislador podría haber proporcionado a la AIReF, el Estado español podría enfrentarse a la apertura por las Autoridades europeas de un procedimiento por incumplimiento del Derecho europeo que preceptúa la independencia de las Autoridades nacionales de Responsabilidad Fiscal.The Spanish Act 6/2013 created the Fiscal Responsibility Independent Agency (AIReF) to implement European law which obliges member States to create Fiscal Responsibility Independent Authorities for supervising compliance of European rules for budgetary stability and financial sustainability. This independent authority complies, in general, with the European and international standards of independence. But the own AIReF has criticized Spanish government for obstructing access to necessary information for complying with its mandate. In the absence of sufficient reactive powers, which the legislator could have provided for AIReF, European authorities could start a sanction procedure against Spain for breaching European law that obliges independence of the fiscal responsibility national authorities.

En France, depuis 1789, les autorités administratives et pénales sont alternativement ou concurremment compétentes pour punir les manquements fiscaux. Permettant un arbitrage entre l'exemplarité de la punition et la célérité de son infliction, la dualité des organes répressifs entraine une dualité de régime de la punition fiscale. Les différences de régime applicable à une même qualification juridique de punition fiscale, la possibilité de réprimer de manière différente un même manquement, l'absence d'échelle globale des punitions, l'effectivité limitée des punitions ou encore les variations dans la qualification de punition soulignent le manque d'unité de la répression en matière fiscale. L'absence d'unité n'implique pourtant pas l'absence de cohérence de la répression. La diversité des réponses possibles au manquement fiscal peut en effet permettre une adaptation du système répressif et révéler une cohérence de la répression d'un point de vue politique. Comme le confirme l'évolution historique de la norme répressive fiscale, la dualité des voies de répression traduit ainsi la recherche de l'efficience de la politique de lutte contre les manquements fiscaux. La récurrence historique du durcissement des punitions fiscales permet cependant de constater que l'intensification de punitions encourues n'a pas automatiquement pour conséquence d'accroître le civisme fiscal de la population. Pour lutter efficacement contre les manquements fiscaux, la répression doit en effet emporter l'adhésion de la personne sanctionnée et de la population. Pour y parvenir, elle doit être comprise ; à défaut d'unité, sa cohérence doit alors être assurée
In France, since 1789, the administrative and criminal authorities are alternately or concurrently competent to punish tax defaults. Allowing for an arbitration between the exemplary nature of sanctions and the celerity of their infliction, the duality of repressive organs leads to a dual regime of tax sanctions. The differences in regime applicable to the same legal classification of tax sanctions, the possibility of repressing differently the same breach, the absence of a global scale of sanctions, the limited effectiveness of sanctions or variations in the qualification of sanctions, all underline the lack of unity in the repression of tax matters. The absence of unity, however, does not imply the absence of consistency in repression. The diversity of possible responses to tax failures can indeed allow for an adaptation of the repressive system and reveal a consistency in the repression from a political point of view. As confirmed by the historical evolution of repressive tax norm the duality of the repression routes conveys the search for efficiency in policies combatting tax defaults. The historic recurrence of a strengthening of fiscal sanctions, however, shows that the intensification of sanctions incurred does not automatically increase the population's tax compliance. To fight effectively against fiscal failures, repression must be endorsed by the sanctioned person and the population. To achieve this, it must be understood; in the absence of unity, coherence must be ensured

La conception traditionnelle de la notion de sanction pénale est fondée sur un critère fonctionnel que l'on peut synthétiser en deux axiomes : seule la sanction pénale est punitive et toutes les sanctions pénales sont punitives. Cette conception conduit à l'assimilation de la notion de sanction pénale à celle de peine. L'hypothèse de cette réflexion est d'envisager si l'on peut se départir de cette conception en vérifiant si le critère matériel sur lequel elle repose est toujours pertinent. La première partie de la thèse tend à démontrer que le critère fonctionnel traditionnel est remis en cause dès lors que sa confrontation aux données du droit positif contemporain révèle un dualisme de conception de la fonction punitive. En effet, le droit commun interne et le droit des droits de l'homme n'admettent pas une conception unitaire de cette fonction ce qui conduira à un éclatement du jus puniendi qui rend obsolète le critère traditionnel. La seconde partie met en exergue l'admission d'un critère moderne unitaire de la notion de sanction pénale. En effet, le renouvellement du type de sanction à la marge de cette notion, allié à l'établissement d'un critère commun d'exclusion de ces sanctions de la sanction pénale, permettent d'établir que le droit positif contemporain (c'est-à-dire celui ayant pleinement assimilé le dualisme normatif qui prévaut désormais en droit pénal) admet désormais un critère moderne : la nature spécifique de l'intérêt bénéficiaire de la sanction pénale. Le renouvellement du critère permet alors in fine de poser une nouvelle définition de la sanction pénale et de proposer une justification à ses évolutions contemporaines
The traditional conception of the notion of criminal penalty is based on a functional criterion that can be synthesized in two axioms: only the criminal penalty is punitive and all criminal penalties are punitive. This conception leads to the assimilation of the notion of criminal sanction penalty to that of punishment. The hypothesis of this analysis is to consider whether one can abandon this conception by checking whether the material criterion on which it relies is still relevant. The first part of the thesis tends to demonstrate that the traditional functional criteria is challenged when confronted with contemporary positive law data. It reveals a dualism of conception of the punitive function. Indeed, the internal common law and the law of human rights do not admit a unitary conception of this function which will lead to a split of jus puniendi which obsoletes the traditional criterion. The second part highlights the acceptance of a modern unitary criterion of the criminal penalty notion. Indeed, the renewal of the type of penalty at the edges of this concept, combined with the establishment of a common exclusion criterion of these penalties from the criminal penalty enable to establish that contemporary positive law (that is to say that having fully assimilated the normative dualism that now prevails in criminal law) now admits a modern criterion: the specific nature of the beneficial interest of the criminal penalty. The renewal of the criterion in fine therefore allows to consider a new definition of the criminal sanction and provides a justification for its contemporary developments

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This paper will address the article 527-A of the ICMS Regulation in the State of São Paulo, in which, regulates the article 92 of the Ordinary Law of São Paulo nº 6.374/89, establishes requirement to the reduction or relevance of the tax penalties according to the tributary legislation. Regarding solely to the article 527-A of the ICMS Regulation in the State of São Paulo (State Enactment nº 45.490/00 – RICMS/00), due to the request of the rule in question by the judging organs in the majority of their decisions, each one of the tenets will be examined, focusing on a clearer comprehension of the purview of the applicability of the semi-open permissive rule in the tributary sanction in the legislation of the State of São Paulo, without losing track on the jurisprudence of Tax Supreme the Law. It is our concern the way the administrative jurisdictional acts in São Paulo have been conducted in measuring the tributary sanctions, because the legal demands and criteria are not always accurately observed. Administrative penalties are illegally kept, either by their precariousness of justifications or by their lack of fundamentalism, without any adjustment, or even reduced or forgiven. The judging organ in charge has the power and the task to apply the article 527-A, when the legal requirements are present, underlying adequately in the measurement of the tributary sanction, considering all the criteria the rule forecasts. Highlighting that the measurement of the tax penalty implies not only in the reduction or remission of the tax penalty fixed by the fiscal authority giving the tributary credit, but also in its own maintenance, according to the circumstances of the concrete case, which is inherent to the individualization of the penalties. Thus, the administrative jurisdictional decision, no matter what, must be based adequately on the constitutional law and principles in vigor, subject to the penalty of nullity. This exegesis is applied equally to the Judiciary Power, which has currently been dealing with the measurement of the tributary sanctions, having in most of the cases, wrong interpretations of the tributary rules that regulate the subject without defined criteria whose jurisprudential evolution is still timid. Whereas, the main legal aspects of the legal system of tax penalties and the necessary observance of the explicit and implicit constitutional principles, which permeate the Sanction Tributary Law, and consequently are applied relentlessly when having the incidence of the rule 527-A of the State Enactment nº 45.490/00. Among the principles of the Judiciary, there is the applicability of the non confiscation to tax penalties, depending on iterative case law of the Supreme Court jurisprudence, as well as the principles of reasonability, proportionality, equality and individualization of the sanctions, regarding the tax penalty. Without seizure, it will be investigated whether the Judiciary may, by decision of the Judiciary based on the Supreme Law, build one or more criteria of the main rule of the tributary incidence, focusing on the remission of the fiscal fine for equality, aiming the Principle of the Legislative, Judiciary and Executive Independence, according to the article 2º of the Supreme Law. And, justly because of this judicial activism that this dissertation also aims at deep thinking about the need of juridical rules which establish requirement and criteria to the fiscal authority, consisting of the tributary credit, the administrative judge, in the full scope of the Contentious Administrative Tributary, and the Judiciary, be able to establish the tributary penalty, focusing on the circumstances of the concrete case, chiefly to attribute juridical safety to the “taxpayer”. In this report, methodological cut of this study will be done aiming at a deep approach of the article 527-A of the Regulation of the ICMS in the State of São Paulo (State Enactment nº 45.490/00), whose significance is undeniable in the Tax Law, even though is it little dealt with by the doctrine. The gradation competence to the tax penalty has been granted just for the judging organs of the Contentious Administrative Tributary, according to the article 527 –A of the Regulation of the ICMS in the State of São Paulo (State Enactment nº 45.490/00), in which the approach of the main aspects of the administrative tributary process Bandeirante shows itself to be propitious to be highlighted, indeed, it will be weighed the suitability or not of the remission or relevance of the fiscal fine as expressed in the final part of the article 1 of the Law nº 13.457/09. Finally, the limits of the revision will be debated so the Judiciary Power is able to review in pejus the tributary sanction fixed in the Contentious Administrative Tributary, by the impossibility of discussion of the Tributary Administration own acts. Thus, an answer to the reader is intended to be given, which consists in presenting a correct appliance of the article 527-A of the State Enactment nº 45.490/00, taking to account the objective requirements and criteria of the subjective incidents, in order to have the measurement of the tributary sanction
A proposta do presente trabalho é de estudar o artigo 527-A do Regulamento do ICMS do Estado de São Paulo que, regulamentando o artigo 92 da Lei Ordinária Paulista nº 6.374/89, estabelece requisitos e critérios para a redução ou relevação das multas fiscais previstas na legislação tributária. Fazendo referência apenas ao artigo 527-A do Regulamento do ICMS do Estado de São Paulo (Decreto Estadual nº 45.490/00 – RICMS/00), pois os órgãos julgadores administrativos invocam a referida norma na grande maioria de suas decisões, um a um de seus pressupostos serão analisados, para a melhor compreensão do alcance e aplicabilidade da regra permissiva semiaberta de graduação da sanção tributária no campo da legislação do Estado de São Paulo, sem perder de vista a jurisprudência do Tribunal de Impostos e Taxas. É nossa preocupação de como vem sendo exercida a atividade jurisdicional administrativa paulista na dosimetria das sanções tributárias, pois nem sempre os requisitos e critérios legais são corretamente observados. Seja pela precariedade de justificativas ou mesmo pela ausência de fundamentação, penalidades administrativas são ilegalmente mantidas na sua integralidade, sem qualquer calibração, ou são indevidamente reduzidas ou relevadas. O órgão julgador competente tem o poder/dever de aplicar o artigo 527-A, quando presentes os requisitos legais, fundamentando suficientemente a dosimetria da sanção tributária, levando-se em conta todos os critérios que a norma prevê. Enfatizamos que a gradação ou a dosimetria da penalidade tributária implica tanto na redução ou relevação da multa fixada pela autoridade fiscal lançadora do crédito tributário, como na sua própria manutenção, haja vista as circunstâncias do caso concreto, que é inerente à individualização das penas. Destarte, a decisão jurisdicional administrativa, seja qual for ela, deve estar suficientemente fundamentada na lei e nos princípios constitucionais vigentes, sob pena de nulidade. Tal exegese igualmente se aplica ao Poder Judiciário que, hodiernamente, vem enfrentando a temática da dosimetria das sanções tributárias, muitas vezes com interpretações equivocadas das normas que regulam a matéria ou sem critérios definidos, cuja evolução jurisprudencial ainda é tímida. Serão abordados também os principais aspectos do regime jurídico das sanções tributárias e os princípios constitucionais explícitos e implícitos que permeiam o direito tributário sancionatório, que por consequência, são inexoravelmente aplicáveis quando da incidência da regra do artigo 527-A do Decreto nº 45.490/00. Dentre os princípios jurídicos está o do não-confisco às sanções tributárias, que é adotado de forma iterativa pela jurisprudência do Supremo Tribunal Federal, assim como, os princípios da razoabilidade, da proporcionalidade, da individualização das penas e da equidade, para fins de gradação da penalidade tributária. Sem embargo, será analisado se o Poder Judiciário pode, por decisão jurisdicional, fundada na Constituição Federal, construir um ou mais critérios da regra-matriz de incidência tributária, reduzindo a multa fiscal por equidade, tendo em mira o princípio da separação dos Poderes, consoante o disposto no artigo 2o da Carta Magna. E, justamente por conta do ativismo judicial, que esta dissertação também traz uma reflexão sobre a necessidade de normas jurídicas que estabeleçam requisitos e critérios para que a autoridade fiscal, na constituição do crédito tributário, para o julgador administrativo, no âmbito do Contencioso Administrativo Tributário e para que o Poder Judiciário, possam graduar a penalidade tributária, conforme as circunstâncias do caso concreto, mormente para conferir mais segurança jurídica ao “contribuinte”. Nesta toada, faremos um corte metodológico do estudo para uma abordagem detalhado do artigo 527-A do Regulamento do ICMS do Estado de São Paulo (Decreto Estadual nº 45.490/00), cuja relevância é inegável no direito tributário. A competência para a gradação da penalidade tributária, foi outorgada apenas para os órgãos julgadores do Contencioso Administrativo Tributário, segundo prescreve o artigo 527-A do Decreto nº 45.490/00, de modo que se mostra oportuno destacar os principais aspectos do processo administrativo tributário Bandeirante, pois é dentro dele que será ponderado o cabimento ou não da redução ou a relevação da multa fiscal, como está expresso na parte final do artigo 1o da Lei nº 13.457/09. Por fim, será discutido os limites para que o Poder Judiciário possa rever in pejus a dosimetria da sanção tributária fixada no âmbito do Contencioso Administrativo Tributário, diante da impossibilidade da rediscussão dos próprios atos da Administração Tributária. Pretendemos, destarte, apresentar uma resposta ao leitor, que consiste em demonstrar a escorreita aplicação do artigo 527-A do Decreto nº 45.490/00, tendo em conta a compreensão dos requisitos objetivos e dos critérios subjetivos incidentes, para fins da gradação da sanção tributária

La répression des infractions fiscales par la voie administrative ou par la voie judiciaire est une nécessité qui permet à l'État souverain d'assurer simultanément le budget de la nation tout en ayant présent à l'esprit que les fraudeurs doivent être dissuadés de s'exonérer de leur charge fiscale. Alors que les infracteurs sont conscients à tort ou à raison que les prélèvements qu'ils subissent n'ont aucune commune mesure avec leurs possibilités financières, mais pensent aussi que la redistribution de ces prélèvements ne correspond en rien avec les discours de solidarité des hommes politiques. La question nationale qui se posera dans un très proche avenir, sera de savoir où se situe le plafond supportable des prélèvements obligatoires. La complexité de la fiscalité et sa double répression fiscale et pénale pour une même infraction, sans harmonie avec la convention européenne des droits de l'homme, ne donnera de solution ni aux fraudeurs qui estiment que la fiscalité est dissuasive et non incitative, ni à l'administration lorsqu'on fait allusion à un monde sans loi face à une criminalité financière mondiale. A l'heure d'Internet, les énormes marchés financiers, relayés par l'informatique et les satellites, font le tour de la planète en ne s'arrêtant que momentanément la où leur rémunération est la plus favorable. Ainsi, les adeptes de la fraude industrielle internationale n'ont rien à craindre tant que ce sont les bricoleurs fraudeurs nationaux qui sont poursuivis.

La France et la Côte d’Ivoire sont deux États qui présentent des similitudes dues principalement à leur passé colonial commun ; mais il s’agit également de deux États qui présentent de nombreuses différences tenant notamment à leur niveau de développement. Si les règles de droit fiscal substantiel au sein de chacun de ces deux États permettent d’étudier les exigences de sécurité juridique et les moyens par lesquels elles sont prises en compte, c’est en réalité la pratique processuelle qui révèle de manière plus substantielle l’effectivité de cette prise en compte. Au demeurant, la problématique de la sécurité juridique n’est bien souvent réduite qu’aux seules exigences d’accessibilité, de stabilité ou de prévisibilité de la norme. Ce qui témoigne au fond d’une approche partielle de l’exigence de sécurité juridique tendant à en limiter l’étude à la qualité formelle et à l’évolution temporelle des actes juridiques. La prise en compte d’une pluralité de systèmes juridiques différents révèle cependant que la notion de sécurité juridique ne ramène pas nécessairement à un contenu univoque. En effet, l’insécurité juridique ne s’exprimant pas toujours en des termes identiques d’un cadre juridique à un autre, la sécurité juridique pourrait se révéler polysémique, voire antinomique, d’un système juridique et fiscal à un autre. Ainsi donc, au-delà de la norme, la sécurité juridique s’applique également au cadre et au système juridique ainsi qu’à la pratique juridique et juridictionnelle. La sécurité juridique apparaît donc, en droit fiscal, comme l’expression de la fiabilité d’un cadre et d’un système juridiques et fiscaux, à travers des normes de qualité offrant une garantie d’accessibilité et d’intelligibilité ainsi que des moyens pour le contribuable de bâtir des prévisions ou donner satisfaction à celles légitimement bâties. En outre, au-delà du cadre imposé par la présente thèse, il convient d’aborder la problématique de la sécurité juridique dans une approche moins restrictive, afin de ne point en occulter les aspects historiques, philosophiques, sociologiques et juridiques essentiels à une étude d’ensemble de la question
France and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means whereby they are taken into account, it is actually the procedural practice that reveals more substantively the effectiveness of this consideration. It should also be noted that the issue of legal certainty is often reduced to the only requirements of accessibility, stability or predictability of the standard. This actually reflects a partial approach to the requirements of legal certainty that tends to limit its study to the formal quality and the temporal evolution of legal acts. Taking into account a plurality of different legal systems, however, reveals that the concept of legal certainty does not necessarily lead to an unequivocal content. Indeed, since legal certainty is not always expressed in identical terms from one legal framework to another, legal certainty could prove to be polysemic, or even antinomic, from one legal and fiscal system to another. Thus, beyond the norm, legal certainty also applies to the legal framework and system as well as to the legal and judicial practice. Legal certainty thus, appears in tax law, as an expression of the reliability of a legal and fiscal framework and system, through quality standards, offering a guarantee of accessibility and intelligibility, as well as means for the taxpayer to build predictions or satisfy those legitimately built. Moreover, beyond the framework imposed by the present dissertation, it is important to deal with the problem of legal certainty in a less restrictive way, so as not to obscure the historical, philosophical, sociological and legal aspects essential to a holistic study of the issue

Le régime des sanctions fiscales est étroitement lié à la conception et à l'évolution du droit et de l'Etat. Cette analyse permet de comprendre non seulement les causes et les conditions de la naissance des sanctions fiscales (administratives) au cours du premier quart du XXe siècle, mais aussi les raisons qui, par la suite, ont conduit aux profondes transformations de leur régime. Depuis la fin des années 80, le régime des sanctions fiscales s'inscrit dans le vaste mouvement de pénalisation qui affecte l'ensemble du droit répressif non pénal. Ce phénomène ne traduit pas seulement un souci d'humanité, il souligne aussi et avec force les transformations du droit et de l'Etat. En effet, si la naissance des sanctions fiscales se rattache sur le plan théorique comme sur le plan historique à l'Etat légal, leur régime actuel s'inscrit nettement dans la conception de l'Etat de droit. La réforme actuelle de l'administration des impôts résulte de ces transformations.

Nous avons essayé de combler la carence doctrinale en matière des études portant sur le droit fiscal marocain et particulièrement la recherche du fondement légitime du formalisme juridique en la matière, dont la sanction fiscale constitue un élément déterminant. En effet, la notion de sanction fiscale dévoile la catégorie sociale qui se sacrifie pour le financement du pays. Elle dévoile également l'existence ou l'absence de l'égalité devant l'impôt et dévoile les garanties de défense accordées au contribuable. Elle est indissociable de la légitimité de la norme dont elle n'est que l'arme protectrice. L'histoire de la sanction fiscale au Maroc révèle les racines socioculturelles des défauts de notre système fiscal. Les origines culturelles d'ordre islamiques façonent trop probablement l'inconscience et la conception du contribuable marocain. Quelles soient administratives ou pénales, les sanctions fiscales actuelles présentent une insuffisance marquante à cause des lacunes de la réglementation mais surtout à cause du problème de la légitimité du système de prélèvements en vigueur; la fraude en est le résultat évident. Il est donc nécessaire d'agir sur le consentement à l'impôt en justifiant la fonction de l'imposition par la rationalisation et la moralisation du système fiscal et, en assurant la participation optimale des citoyens-contribuables. Ainsi, l'expression parlementaire peut-elle- être soutenue par l'expression directe du consentement à l'impôt à l'effet de rompre avec la rationalité fiscale traditionnelle discriminatoire. Le juge administratif et le juge constitutionnel sont appelés à faire preuve de courage et d'audace en vue de produire des décisions qualitatives
We tried to fill the space doctrinal in the studies concerning te Moroccan tax law, and particulary of the legal formalism on the subject the fiscal penalty of which constitutes a determing element. Indeed, the notion of fiscal penalty reveals the social category which sacrifices itself for the financing of the country,it also reveals the exitence ot the absence of the equality in front of the tax and the guaranties of defence granted to the taxpayer,in bref, the penalty is inseparable of the legitimacy of the system. , the weapon of which it is only defender. The history of the fiscal penalty in Morocco reveals the sociocultural roots of the defects of our fiscal system. The cultural previous history of islmic order shape too much probably the unconsciousness and the conception of the majority of moroccan taxpayers. Which are administrative or penal, the current fiscal penalties in Morocco present a striking incapacity because of the gaps of the rule but also, and especially, because of the poblem of the legitimacy of the system current, the tax evasion is the evident result. It is necessary to act on the assent in the tax by proving on ,one hand, the function of the imposition by the rationalization and the moralisation of our system and the other hand, by assuring the optimal participation of the taxpayers-citizens. So, the parliamentary expresion can it be supported by the direct expression of the assent in the tax in the effect to break with the discriminatory traditional fiscal rationality. The administrative judge and the constitutional judge are called o give evidence of courage and boldness in order to produce qualitative decisions

La légitime répression de la fraude fiscale fait référence aux différentes prérogatives de l'administration fiscale mises en œuvre pour prévenir, détecter et sanctionner l'évitement de l'impôt.Elles s'inscrivent au sein des procédures d'imposition et se doivent d'être conciliées avec les droits fondamentaux du contribuable.Cette exigence, élevée au rang constitutionnel, postule pour un équilibre des relations difficile à établir.La lutte contre la fraude fiscale, cette fin légitime en soi qui préserve l'égalité fiscale, justifie la présence de moyens exorbitants du droit commun qui fragilise la sécurité juridique à laquelle le contribuable peut prétendre.Ses garanties sont confrontées au pouvoir de l'administration fiscale et à sa faculté d'apprécier les différents manquements qui se présentent à elle en dehors de toute contrainte.Le rôle du juge est alors fondamental car en s'employant à préserver les droits et les devoirs de chacun, il participe à conforter un socle d'obligations qui s'impose dans ces procédures et qui est repris a posteriori par le législateur
The tax fraud repression legitimacy refers to the different prerogatives the fiscal administration implements to prevent, detect and sanction anyone trying to shirk its tax responsibilities. This process, that must be coordinated with the fundamental rights, is part of tax rules.This requirement, part of the Constitution, involves a balance between relations that is difficult to reach.This fight against tax fraud, lawful objective in the way it preserves tax equality, justifies the use of measures that infringes fundamental rights and weakens the legal security any taxpayer has the right to pretend.These guaranties opposed themselves to the tax administration and its ability to appreciate the different breaches it notices without any limitations.The judge role is then fundamental since he has to preserve anyone’s rights and duties, he participates to the creation of a basis of obligations that have to be followed for each procedure, and that are reused afterwards by the legislator

D'un bref aperçu des sanctions existant dans différentes branches du droit privé, il en ressort une omniprésence des sanctions civiles et pénales. Une telle domination peut s'expliquer par les qualités fonctionnelles qu'elles remplissent à savoir indemniser la victime des préjudices subis et punir le responsable de ses forfaits. En outre, lorsqu'un citoyen est susceptible d'être sanctionné, il bénéficie d'une multitude de garanties prévues par les principes généraux du droit pénal et par ceux des droits de la défense et du procès équitable. Le rayonnement des sanctions du droit privé et en particulier des sanctions pénales est tel que leur modèle dépasse leurs frontières naturelles pour se répandre au droit public. Ce phénomène est parfaitement illustré par le processus de pénalisation des sanctions pénales. Ce phénomène a réellement pris son envol à partir de l'arrêt rendu par la Cour EDH Bendenoun c/ France du 24 février 1994. Désormais l'ensemble des sanctions ayant un caractère punitif, qu'elles soient pénales ou non pénales relève, selon un raisonnement autonome de la Cour EDH, de la manière pénale prévue à l'article 6 §1 de la Convention EDH. Elles présentent donc des caractéristiques communes concernant la défense des droits et libertés fondamentaux des citoyens. Un droit commun des sanctions est ainsi né sous l'impulsion de la jurisprudence de la cour EDH et par l'action des juridictions suprêmes nationales. Ce droit protecteur des droits des citoyens dépassant largement le cadre traditionnel du droit pénal est novateur et flexible. C'est un droit en pleine évolution à l'image du processus de pénalisation des sanctions pénales qui n'est pas encore achevé même si d'importants progrès ont été accomplis. Pourtant, une complète harmonisation des sanctions fiscales et pénales est vivement souhaitée pour le plus grand bien des contribuables. En effet, ceci contribuerait à apaiser les relations réputées conflictuelles entre les contribuables et l'Administration fiscale
Further to a brief review of different kinds of sanctions existing in Private law, it appears that the civil sanctions and criminal sanctions are omnipresent. Such domination may be explained by their functions i. E. Indemnifying the victims for the damages they have incurred and punishing the convicted individual for his infamy. In addition, whenever a citizen may face a sanction, he is entitled to profit from numerous warranties granted by the general principles of Criminal law and by the rights of defence and the right to a fair trial. The success of the sanctions of Private law and particularly of the criminal sanctions is such that their model reached beyond the traditional boundaries to spread to the Public law area. This phenomenon is perfectly emphasized by the process of penalization of the fiscal sanctions. This did really take off as from the Bendenoun vs. France case pronounced by the European Court of Human Rights on February 24, 1994. From now on, all the punitive sanctions, whether they are criminal sanctions or not, are part of the criminal charge provided by article 6 §1 of the European Convention on Human Rights according to an autonomous reasoning operated by the Court. They, therefore, present certain common characteristics in relation to the defence of the fundamental rights and freedoms of the citizens. A common law of sanctions was born under the influence of the ECHR and the action of the supreme national courts. This law, protective of the citizens' rights, exceeding the traditional area of the Criminal law is innovative and flexible. It is evolving just like the process of penalization of the fiscal sanctions which is not complete although significant progresses have been accomplished. Yet, a total harmonization between the fiscal sanctions the criminal sanctions is very welcome for the taxpayers' greater benefit. Indeed, this contributes to easing the conflicting relationships between the taxpayers and the tax authorities

This chapter provides an overview of labour market policies in Slovakia since the early 1990’s. Particular attention is given to the 2004 EU enlargement and the onset of EU fiscal stringency since 2010. Unemployment and underfunded labour market policies have been a problem well before EU institutions gained the right to evaluate national budgets and sanction member states. The difficult post-socialist transition, the fiscal discipline needed to introduce the euro and a mandatory private pension system, as well as the excessive deficit procedure between 2010-2014, allowed for limited fiscal space for labour market policies. Punitive measures and underfunded labour offices have become endemic to the system. Alongside budgetary constraints, the incumbent’s partisan leaning also plays a moderate role. Social-democratic governments have emphasised stronger employment protection and higher minimum wages, while right-of-centre parties have supported weaker employment protection, and some of them have proposed an abolition of the minimum wage.

This chapter looks at how the extended period of fiscal readjustment has changed the landscape of the prisons system, with new providers, new governance mechanisms, and promises of radical reform. However, no policy sphere operates in isolation, and reforms and cutbacks to important provision in other areas of social policy — particularly housing and social security — have affected the progress of criminal justice reform agendas. Two features of the changing social security landscape over the past decade are worthy of note to set the scene for an exploration of a social security policy targeted at prisoners. The first is a ‘deepening’ and ‘widening’ of the obligation to work, from which only a minority are excused, and the second is a commitment to conditionality, interweaving support with discipline in the form of financial sanctions.

The Maastricht Treaty brought many innovations in the process of harmonization of the EU. This treaty, which was realized in 1993, aims to harmonize the economic, financial, legal, and political aspects of the EU members. Two basic financial criteria were identified in the financial stability and harmonization process. The first is the ratio of member countries' budget deficits to GDP. The second is the ratio of the member country's public debt to the GDP. In this chapter, it will be revealed how EU member countries are adapting to financial criteria. For this purpose, reports and statistics published by international organizations such as OECD and EU will be examined. It will be seen in many of the EU member countries can not adapt to these criteria. Especially after the 2008 Global Financial Crisis, there were difficulties in adapting to these criteria. The EU Council put into effect several legal regulations in the harmonization process. Although many legal sanctions were put into effect for this purpose, success in complying with the financial criteria were not achieved.

Russian economy experienced several serious economic shocks: the low cost of raw materials, a sharp devaluation of the ruble, and the imposition of economic sanctions due to geopolitical tensions. The purpose of this study is a detailed analysis of the dynamics of key macroeconomic indicators of Russia in the period from 2011 to 2018. The analysis will help us to form a series of recommendations for fiscal and monetary policies that could ensure sustainable economic development in the long term.