{"id":4259,"date":"2025-03-27T00:41:21","date_gmt":"2025-03-26T23:41:21","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=4259"},"modified":"2025-03-27T02:04:30","modified_gmt":"2025-03-27T01:04:30","slug":"controle-fiscal-generalites","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/controle-fiscal-generalites\/","title":{"rendered":"Contr\u00f4le fiscal &#8211; G\u00e9n\u00e9ralit\u00e9s"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p class=\"text-align-justify\">Le caract\u00e8re constitutionnel de l\u2019imp\u00f4t est consacr\u00e9 par la D\u00e9claration des Droits de l\u2019Homme et du Citoyen de 1789.<\/p>\n<p class=\"text-align-justify\">Aux termes de l\u2019article 13 de la D\u00e9claration mentionn\u00e9 dans le pr\u00e9ambule de la Constitution de 1958, \u00ab\u00a0<em>Pour l\u2019entretien de la force publique et pour les d\u00e9penses d\u2019administration, une contribution commune est indispensable ; elle doit \u00eatre \u00e9galement r\u00e9partie entre tous les citoyens en raison de leurs facult\u00e9s<\/em>\u00ab\u00a0.<\/p>\n<p class=\"text-align-justify\">En vertu de l\u2019article 14, \u00ab\u00a0<em>Tous les citoyens ont le droit de constater, par eux-m\u00eames ou par leurs repr\u00e9sentants, la n\u00e9cessit\u00e9 de la contribution publique, de la consentir, d\u2019en suivre l\u2019emploi, et d\u00e9terminer la quotit\u00e9, l\u2019assiette, le recouvrement et la dur\u00e9e<\/em>\u00ab\u00a0.<\/p>\n<p class=\"text-align-justify\">Consentir et contr\u00f4ler l\u2019imp\u00f4t sont les droits mais \u00e9galement les devoirs de chaque citoyen. La responsabilit\u00e9 des pouvoirs publics est de veiller \u00e0 satisfaire les besoins sociaux et les services publics de la mani\u00e8re la plus juste par une contribution commune.<\/p>\n<p class=\"text-align-justify\">Dans ce cadre, le contr\u00f4le fiscal est l\u2019ultime moyen permettant de s\u2018assurer que les citoyens participent \u00ab\u00a0<em>\u00e0 la contribution commune (\u2026) en raison de leurs facult\u00e9s\u00a0\u00bb<\/em>\u00a0et non \u00e0 raison de leur volont\u00e9. Il est la contrepartie l\u00e9gitime du syst\u00e8me fiscal et la garantie du respect des principes de l&rsquo;\u00e9galit\u00e9 devant l&rsquo;imp\u00f4t et d&rsquo;une concurrence saine et loyale entre les op\u00e9rateurs \u00e9conomiques.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":4241,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-4259","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=4259"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4259\/revisions"}],"predecessor-version":[{"id":4332,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4259\/revisions\/4332"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4241"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=4259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}