France has a particular history with taxation.
The more complex it is, the more it seems fair to him, even if it means making it unintelligible.
Even if all countries use it, France is a champion of tax loopholes.
Objective of these deductions of all kinds, which pierce the tax system: to encourage taxpayers to make certain choices, to favor certain expenses or certain types of investments.
It has been years since certain niches no longer have a raison d'être.
But it always seems complicated to remove them, despite the declarations of intent of successive governments.
The reduction in taxes initiated during the five-year term could, however, be an opportunity.
● A French habit
In France, tax loopholes have existed since the dawn of time.
In the budget for 2022, presented a few days ago, there are still niches created in the early 1920s. But it was at the end of the 1960s that what was to become a habit developed.
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