{"id":13365,"date":"2021-12-20T15:39:26","date_gmt":"2021-12-20T14:39:26","guid":{"rendered":"https:\/\/www.soralia.be\/?p=13365"},"modified":"2023-05-16T14:26:57","modified_gmt":"2023-05-16T12:26:57","slug":"etude-2021-une-lecture-feministe-de-la-justice-fiscale","status":"publish","type":"post","link":"https:\/\/www.soralia.be\/accueil\/etude-2021-une-lecture-feministe-de-la-justice-fiscale\/","title":{"rendered":"Etude 2021 &#8211; Une lecture f\u00e9ministe de la justice fiscale"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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:1248px;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:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Etude r\u00e9dig\u00e9e par <strong>Florence Vierendeel <\/strong>et<strong> El\u00e9onore Stultjens<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00c0 travers cette publication, nous souhaitons investiguer les contours de la justice fiscale, qui peuvent parfois paraitre flous lorsque la notion est abord\u00e9e dans les m\u00e9dias, et la mettre en regard de la situation socio-\u00e9conomique des individus au niveau mondial, avec des rapports Nord\/Sud domin\u00e9s par un capitalisme sauvage qui tend \u00e0 concentrer de plus en plus les richesses dans les mains de quelques-un\u00b7e\u00b7s et des plus grosses multinationales via une concurrence d\u00e9r\u00e9gul\u00e9e entre les \u00c9tats. Ces enjeux sont ancr\u00e9s dans des dynamiques internationales et un contexte de mondialisation de l\u2019\u00e9conomie qui questionne par ailleurs le mod\u00e8le de soci\u00e9t\u00e9 dans lequel nous \u00e9voluons, o\u00f9 une poign\u00e9e d\u2019entreprises d\u00e9tient le monopole et dicte le jeu et les march\u00e9s financiers, mena\u00e7ant les principes d\u00e9mocratiques que nous d\u00e9fendons.<\/p>\n<p style=\"text-align: justify;\">La plus-value de cette \u00e9tude est d\u2019apporter un regard genr\u00e9 \u00e0 la probl\u00e9matique de la fiscalit\u00e9 nationale et internationale \u00e0 travers diff\u00e9rents cas, tels que la d\u00e9claration fiscale commune et les taxes sur la consommation (TVA). Nous voulons \u00e9galement offrir des cl\u00e9s de compr\u00e9hension aux diff\u00e9rentes revendications existantes, qui sont plus ou moins m\u00e9diatis\u00e9es, mais pas toujours vulgaris\u00e9es\u00a0: taxe sur les comptes-titres, globalisation des revenus, imp\u00f4t sur les grandes fortunes ou encore imp\u00f4t unitaire sur les multinationales. Au travers de plusieurs mesures globales visant tant la fiscalit\u00e9 des personnes que des entreprises, nous verrons que la justice fiscale est une demande citoyenne urgente pour r\u00e9pondre aux d\u00e9fis f\u00e9ministes, sociaux et environnementaux de notre si\u00e8cle.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#000000;--button_border_color:#000000;--button_accent_hover_color:#000000;--button_border_hover_color:#000000;--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:#ffffff;--button_gradient_bottom_color:#ffffff;--button_gradient_top_color_hover:hsla(var(--awb-color5-h),calc(var(--awb-color5-s) - 5%),calc(var(--awb-color5-l) - 10%),var(--awb-color5-a));--button_gradient_bottom_color_hover:hsla(var(--awb-color5-h),calc(var(--awb-color5-s) - 5%),calc(var(--awb-color5-l) - 10%),var(--awb-color5-a));\" target=\"_self\" href=\"https:\/\/www.soralia.be\/wp-content\/uploads\/2021\/12\/Etude2021-Justice-fiscale.pdf\"><i class=\"fa-book-reader fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Lire l&rsquo;\u00e9tude compl\u00e8te en version PDF<\/span><\/a><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:18px;--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-13365-1\"><div class=\"fusion-panel panel-default panel-2f7dd4f271539cf3a fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2f7dd4f271539cf3a\"><a aria-expanded=\"false\" aria-controls=\"2f7dd4f271539cf3a\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-13365-1\" data-target=\"#2f7dd4f271539cf3a\" href=\"#2f7dd4f271539cf3a\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Pour citer cette \u00e9tude<\/span><\/a><\/h4><\/div><div id=\"2f7dd4f271539cf3a\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2f7dd4f271539cf3a\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Florence Vierendeel, \u00a0\u00bb Une lecture f\u00e9ministe de la justice fiscale\u00a0\u00bb, \u00e9tude<em> FPS, <\/em>2021, URL : <a href=\"https:\/\/www.soralia.be\/wp-content\/uploads\/2021\/12\/Etude2021-Justice-fiscale.pdf\">https:\/\/www.soralia.be\/wp-content\/uploads\/2021\/12\/Etude2021-Justice-fiscale.pdf<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":13367,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[213,214,244,246,91,64],"tags":[249],"class_list":["post-13365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2021-publi","category-etudesetanalyses-2021","category-enjeux-socio-economiques-publi","category-etudesetanalyses-enjeux-socio-economiques","category-etudesetanalyses","category-publications","tag-enjeux-socio-economiques"],"_links":{"self":[{"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/posts\/13365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/comments?post=13365"}],"version-history":[{"count":4,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/posts\/13365\/revisions"}],"predecessor-version":[{"id":15676,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/posts\/13365\/revisions\/15676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/media\/13367"}],"wp:attachment":[{"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/media?parent=13365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/categories?post=13365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.soralia.be\/accueil\/wp-json\/wp\/v2\/tags?post=13365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}