Extract
[...] C - The inflections > Facing constant budgetary expenses, the revolutionary assemblies had to seek new resources. The main tax created under the pressure of financial needs was the contribution of patents (Law 2-17 March 1791): it was due by anyone wishing to engage in 'trade, an art or a profession » and was based on the rental value of the dwelling and business premises; this right, known as proportional, was abolished by the Convention which instituted a fixed fee in its place: the Directory re-established the proportional fee and the patent thus became, for trfor a long time, the combination of a fixed right and a proportional right. [...]
[...] It presented a characteriscumulative to cascade. This coherent set became increasingly complexisquickly: - In the first place, from 1939, the old cumulative turnover tax of 1920 on industrial and commercial operations was reinstated and it took the name, from 1940, of tax on transactions; from 1941, a local tax was added which hit consumer sales and whose product went to local authorities - In second place, from 1948, the payment modalities of the production tax were modified: to accelerate fiscal receipts, it was decided to make it paid, no longer in its entirety by the last producer, but by successive fractions to the producersisof all the people contributing to the production of the product (mechanism called 'fractional payments' ») : each producer was now required to pay the production tax on the entirety of his sales but, correspondingly, he was authorized to deduct from the tax thus calculated the tax that had been paid to him facturwas charged upstream on his matiispremier resultsisres and its manufacturing agents. A law of 10 April 1954 abolished the only production tax and therefore left in place the tax on services, the tax on transactions and the local tax; it replaced it with a value added tax (VAT) whose major innovation was the generalization of deductions: these now concerned not only VAT having affected materialsispremiersisres, but is also the one that hit all goods and services that contributed to the production of the product (we thus spoke of 'physical deductions' » and financial deductionisresults »). [...]
[...] Land contributionisre 2. Contribution mobileisre 3. Patent 4. Doors and winbeings Some adjustments Various taxes - Mines (1810) - Cars (1862) - Dogs (1855) Technical Innovations - 1804 : administration of direct contributions - 1807 : cadastral survey Major Fiscal Innovation 1872 : income taxtax on the income of securitiesères B. Fiscalityis indirect : strong growth The impostsindirects become central again. Examples : - drinks - biisre - tabac - sugar - chicoryise - paper - oils Importance budgetétaire - 76% of the budget in 1851 - in 1900 Political Analysis According to Gaston Jisze : The wealthy prefèrent l'impôt indirect car : - less visible - pèmore on the working class Historical Political Opposition - Left : favorable impdirect flight - Right : plutôa favorable impactôt indirect XIXth century balance sheetiscle The systemèI am criticized because : Injustice Industrial/commercial income lightly taxeds. [...]
[...] As for the July Monarchy, it was only marked by the institution of a sugar tax (1837). > The IIIisme Republic, finally, to pay off the debts resulting from the defeat of 1870, createdof theismany indirect taxes: on chicory, dynamite, paper, oils, candles . It's only towards the end of the 19th century that the state begins to reduce its burden on the population by abolishing many indirect taxes: on chicory, dynamite, paper, oils, candles . isis the fact that, under the pressure of political parties and public opinion, the importance of indirect taxes on consumption was reduced: abolition of duties on sugars and drinks, abolition of taxes on chicory and paper. [...]
[...] Réforme de 1948 Création de : IRPP Impôtax on the income of natural persons. [...]
