La Fiscalité À Madagascar
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La fiscalité tient une place assez importante dans l'histoire de Madagascar. En effet, depuis l'époque de la colonisation, elle existe déjà dans la vie quotidienne des malgaches. Différentes formes ont été prises par la fiscalité pendant le centenaire de son existence. Malgré cela, le niveau de la pression fiscale reste assez bas dans notre pays et la fiscalité ne cadre pas vraiment avec le développement social et économique. Ce livre retrace l'histoire de la fiscalité à Madagascar depuis la colonisation et jusqu'en 2003; période où nous avons effectué notre recherche. Nous avons mis en évidence les différents problèmes rencontrés par le système fiscal durant cette période et ce, sans ètre exhaustif et sans oublié le fondement théorique de l'impôt. Également, à la fin du livre, nous avons tenté de mettre en place une fiscalité au service du développement. Évidemment, depuis 2003, la fiscalité à Madagascar a connu d'autres modifications qui feront l'objet de notre étude ultérieurement.
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