Les réformes fiscales mondiales continuent en dépit de la crise économique, avec une progression marquante des systèmes de télédéclaration

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1 Direction Communication 63 rue de Villiers, Neuilly-sur-Seine Tél , Fax Communiqué de presse Contacts : PwC, Hélène Coulbault, , helene.coulbault@fr.pwc.com Neuilly-sur-Seine, le 21 novembre 2012 Les réformes fiscales mondiales continuent en dépit de la crise économique, avec une progression marquante des systèmes de télédéclaration Un nouveau rapport publié par la Banque Mondiale, l IFC et PwC constate que les gouvernements continuent à réformer leurs systèmes fiscaux, en dépit de l incertitude économique mondiale. Il révèle que 31 pays ont pris des mesures, entre juin et mai 2012, pour faciliter le paiement d impôts par les petites et moyennes entreprises et rendre son recouvrement moins coûteux. Publiée aujourd hui, l étude Paying Taxes 2013 examine les régimes fiscaux de 185 économies et révèle que la réforme fiscale la plus fréquente, observée dans 16 économies, est la mise en place ou l amélioration des systèmes de déclaration et de paiement des impôts en ligne. Augusto Lopez Claros, directeur du Département indicateurs mondiaux et analyses au sein de la Banque Mondiale a indiqué : «La télédéclaration et le paiement en ligne réduisent les formalités administratives et la complexité des systèmes fiscaux et peuvent contribuer à un meilleur respect des obligations fiscales et à une réduction du coût entraîné par le respect de ces obligations. Le rapport observe qu au cours des dernières années, le nombre de paiements et le nombre d heures qu une petite ou moyenne entreprise consacre au respect de ses obligations fiscales, ont progressivement diminué. Il convient de saluer cette évolution, qui permet de réduire la charge administrative imposée par l administration fiscale dans toutes les régions du monde. Le rapport relève qu une entreprise de taille moyenne paie un taux d imposition total moyen correspondant à 44,7% de son résultat commercial, et que 27,2 paiements et 267 heures sont nécessaires pour se conformer à la réglementation fiscale. Les données relatives à la France sont un taux d imposition de 65,7%, un nombre de paiements de 7 et 132 heures pour remplir les déclarations. Au cours des huit années qui se sont écoulées depuis que l étude a commencé, le temps consacré au respect des obligations fiscales a diminué de 54 heures, soit presque sept jours de travail, et le nombre de paiements a été réduit de plus de six, tandis que le taux d imposition total a baissé de près de 1% par an. Philippe Durand, avocat associé chez Landwell & Associés, membre du réseau PwC, commente: «Nous observons une tension entre la nécessité pour les gouvernements d augmenter les recettes fiscales et, parallèlement, celle de fournir un système qui encourage l activité et la croissance économique. Les gouvernements qui cherchent à créer un climat fiscal plus favorable aux entreprises doivent se focaliser non seulement sur les taux d imposition, mais également sur la réduction du temps et des efforts nécessaires pour respecter les obligations fiscales.» L étude démontre que le taux de croissance économique tend à être plus fort dans les économies qui ont pris des mesures pour réduire la complexité de l administration fiscale tant en termes de nombre de paiements qu en termes de temps nécessaire aux travaux de gestion de l impôt.

2 Les réformes se poursuivent dans le monde entier. Toutefois, le rapport met en évidence que le nombre d économies pratiquant des réformes a chuté de 35 l année dernière à 31 pendant la période couverte par la dernière étude. L accent continue d être mis sur la réduction de la charge administrative imposée par le système fiscal. En, le temps consacré aux obligations déclaratives a été réduit de 8 heures et le nombre de paiements requis a diminué de près de deux, tandis que le taux d imposition total a baissé de 0,3 % seulement. Paying Taxes 2013 évalue les impôts et cotisations annuelles obligatoires des petites et moyennes entreprises. Les impôts et cotisations évalués comprennent l imposition des bénéfices, les cotisations et les charges sociales supportées par l'employeur, la taxe foncière, l'impôt sur la transmission du patrimoine, l'imposition des dividendes, l'impôt sur les plus-values, la taxe sur les transactions financières et les taxes sur la collecte des déchets, les taxes sur les véhicules et de circulation routière et d autres droits et taxes accessoires. Le rapport intégral est disponible sur le site À propos de la Banque mondiale La Banque mondiale est l'une des plus importantes sources de financement et de connaissance pour les pays en développement. Elle est composée de cinq institutions étroitement associées : la Banque internationale pour la reconstruction et le développement (BIRD) ; l'association internationale de développement (IDA), la Société financière internationale (IFC) ; l'agence multilatérale de garantie des investissements (MIGA) ; et le Centre international pour le règlement des différends relatifs aux investissements (CIRDI). Chacune de ces institutions joue un rôle distinct dans la mission de lutte contre la pauvreté et d'amélioration des conditions de vie des populations des pays dans le monde en développement. Pour de plus amples informations, veuillez consulter les sites et A propos de PwC PwC développe en France des missions d audit, d expertise comptable et de conseil créatrices de valeur pour ses clients, privilégiant des approches sectorielles. Plus de personnes dans 158 pays à travers le réseau PwC partagent idées, expertises et perspectives innovantes au bénéfice de la qualité de service pour leurs clients et partenaires. Les entités françaises membres de PwC rassemblent personnes dans 25 bureaux. «PwC» fait référence au réseau PwC et/ou à une ou plusieurs de ses entités membres, dont chacune constitue une entité juridique distincte. Pour plus d information, rendez-vous sur le site Pour suivre l actualité de PwC Retrouvez PwC sur Twitter 2 sur 2

3 Key findings at the global level Paying Taxes 2013 is a unique study from PwC, World Bank and IFC. The study investigates and compares tax regimes across 185 economies worldwide using a case study company, and ranks them according to the relative ease of paying taxes. It generates a set of indicators (the Total Tax Rate, the time to comply and the number of ) that measure the world s tax systems from a business perspective. For full analysis of the results, or to download the report, visit On average it now takes our case study company 267 hours to comply with its taxes, it makes 27.2 and pays an average Total Tax Rate of 44.7%. 267 hours % Time to comply (hours) Number of 8% On average across the eight years of the study the cost of tax, the, has fallen by almost 1% for each year; the time to comply has fallen by 54 hours (seven days); and the number of has fallen by 6.5. While the time to comply and number of have continued to fall significantly in, the rate of decline for the slowed. The Total Tax Rate fell by 0.3%, the number of hours fell by a day and the number of by almost 2. Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec -0.3% -1 day Time to comply -2 Number of Total Tax Rate Jan Feb Mar May Apr Jun Jul Aug Sept Oct Nov Dec +0.1% Labour taxes +/- 0% Profit taxes -0.4% Other taxes In the average rate of profit tax has remained flat while the rate for labour taxes and social contributions increased by 0.1% and for other taxes fell by 0.4%. Corporate income tax only part of the burden 12% 26% 36% Payments Time Corporate income tax continues to represent only part of the tax burden on business it accounts for only 12% of, 26% of time and 36% of the. This profile has changed very little over the eight years of the study. The range of Total Tax Rates applied around the world has narrowed. 116 economies in the study now have a rate between 26 and 50% compared to 93 economies in economies between 26-50% 116 economies economies hours 132 economies The distribution for the time to comply has also narrowed. In 132 economies spent between 101 and 350 hours on their tax compliance for the case study company compared with 105 of the economies in Reforms continue around the world. However the number of economies reforming has fallen from thirty five last year to thirty one in the most recent study. The focus continues to be on reducing the administrative burden of the tax system. Reforms PwC and the World Bank Group. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. The World Bank Group refers to the legally separate but affiliated international organisations: International Bank for Reconstruction and Development, International Development Association, Multilateral Investment Guarantee Agency, International Finance Corporation and International Center for the Settlement of Investment Disputes Info3.indd 1 13/11/ :06:34

4 Some economic insights Paying Taxes 2013 is a unique study from PwC, World Bank and IFC. The study investigates and compares tax regimes across 185 economies worldwide using a case study company, and ranks them according to the relative ease of paying taxes. It generates a set of indicators (the Total Tax Rate, the time to comply and the number of ) that measure the world s tax systems from a business perspective. For full analysis of the results, or to download the report, visit A comparison of the Total Tax Rate indicator with GDP and FDI suggests that higher s for business are associated with reduced ability for an economy to grow and attract inward investment. Total Tax Rate Inward investment GDP growth Tax Administrative complexity GDP growth Comparing the compliance indicators for the time to comply and the number of with GDP suggests that a high level of administrative complexity in the tax system is associated with less economic growth, and to a greater degree than the tax cost this is particularly the case in relation to the number of indicator, implying that a high number of taxes, and a lack of electronic filing and payment facilities are key reasons here. GDP growth Tax administrative complexity In economies where action was taken to reduce complexity in tax administration both in terms of the number of and the time taken to deal with tax matters there has been a positive change on economic growth PwC and the World Bank Group. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. The World Bank Group refers to the legally separate but affiliated international organisations: International Bank for Reconstruction and Development, International Development Association, Multilateral Investment Guarantee Agency, International Finance Corporation and International Center for the Settlement of Investment Disputes Info3.indd 1 13/11/ :08:41

5 The regional picture Paying Taxes 2013 is a unique study from PwC, World Bank and IFC. The study investigates and compares tax regimes across 185 economies worldwide using a case study company, and ranks them according to the relative ease of paying taxes. It generates a set of indicators (the, the time to comply and the number of ) that measure the world s tax systems from a business perspective. For full analysis of the results, or to download the report, visit Central Asia & Eastern Europe has been the biggest reformer over the eight years of the study. Economies in this region have shown the largest fall in both the time to comply (200 hours) and number of (22.2) and apart from the Middle East have the largest fall in the Total Tax Rate (12.6%). Biggest reformer Efficient tax systems Lowest High number of Highest total tax rate Least demanding tax systems Below the global averages The highest number of is now made in Africa (37.0) and the lowest in North America (8.3) followed by the EU & EFTA (12.8). Highest hours Compliance continues to take longest in South America (619 hours) and the least amount of time is spent in the Middle East (158 hours). This has been the position consistently through the eight years of the study. The 2013 study shows that the Middle Eastern states have the least demanding tax systems for our domestic case study company. They have the lowest average s (23.6%), the lowest time to comply (158 hours), but the indicator (17.6) suggests that improvements are still possible for electronic filing and payment. The Middle East has had the lowest s and Africa has the highest throughout the eight years of the study. The elimination of the cascading sales tax regimes is improving Africa s position. This has also helped reduce the global average along with large falls in the rates applied in Central Asia & Eastern Europe, and the Middle East PwC and the World Bank Group. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. The World Bank Group refers to the legally separate but affiliated international organisations: International Bank for Reconstruction and Development, International Development Association, Multilateral Investment Guarantee Agency, International Finance Corporation and International Center for the Settlement of Investment Disputes Info3.indd 1 13/11/ :58:53

6 Global and regional trends over the past eight years Paying Taxes 2013 is a unique study from PwC, World Bank and IFC. The study investigates and compares tax regimes across 185 economies worldwide using a case study company, and ranks them according to the relative ease of paying taxes. It generates a set of indicators (the, the time to comply and the number of ) that measure the world s tax systems from a business perspective. For full analysis of the results, or to download the report, visit Total Taxes borne by the business as a percentage of commercial profits Time to comply Number of hours it takes to prepare, file and pay three major types of taxes per year: Corporate income tax, VAT or sales tax, Labour taxes and mandatory contributions Number of tax Number of made per year adjusted to reflect the method of payment (%) Time (Hours) Payments (Number) 80% % 600 South America 50 60% 50% 40% 30% 20% Africa South America World Average EU & EFTA Central Asia & Eastern Europe Central America & Caribbean North America Asia Pacific Middle East Africa World Average Central Asia & Eastern Europe Asia Pacific Central America & Caribbean North America EU & EFTA Africa Central America & Caribbean Central Asia & Eastern Europe World Average Asia Pacific South America Middle East Middle East EU & EFTA 10% North America PwC and the World Bank Group. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. The World Bank Group refers to the legally separate but affiliated international organisations: International Bank for Reconstruction and Development, International Development Association, Multilateral Investment Guarantee Agency, International Finance Corporation and International Center for the Settlement of Investment Disputes Info3.indd 1 13/11/ :02:47