S'opposer à l'incorporation des professionnels au Québec : une question de justice sociale
Author(s)
Bélec, GuillaumeContributor(s)
Dietsch, PeterKeywords
Justice socialeJustice fiscale
Incorporation des professionnels
Éthique sociale et économique
Équité
Fiscalité
Impôts
Social justice
Fiscal justice
Professional's incorporation
Social and economic ethics
Equity
Fiscality
Taxes
Philosophy / Philosophie (UMI : 0422)
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http://hdl.handle.net/1866/19378Abstract
Alors que de multiples compressions ont eu des effets négatifs sur le système public, illustrant la « rigueur budgétaire » des dernières années au Québec, nombreuses sont les pratiques permettant à plusieurs citoyens pourtant très bien nantis d’échapper légalement au fisc. Parmi celles-ci se trouve une stratégie fiscale relativement récente et de plus en plus utilisée: l’incorporation des professionnels. Ce mémoire, qui s’inscrit dans une perspective d’éthique sociale et économique, vise à remettre en question cette pratique fiscale d’un point de vue moral.
 Pour ce faire, nous soulignons d’abord les inégalités fiscales évidentes découlant d’un traitement différencié accordé aux professionnels. Comprenons, pour le dire simplement, que les avantages fiscaux liés au statut légal de l’incorporation sont pratiquement inaccessibles à plusieurs entrepreneurs prenant un réel risque financier dont la rémunération est de loin inférieure à une majorité de professionnels pouvant s’incorporer. Or, de telles inégalités posent des problèmes d’équité substantiels, lesquels sont abordés en deuxième partie de ce mémoire. En effet, en permettant l’abaissement du taux effectif d’imposition chez des professionnels bien situés dans l’échelle socio-économique, l’incorporation contrevient notamment à des principes de capacité de payer et à son interprétation possible du sacrifice égal. Enfin, dans la troisième partie de notre projet axée sur une perspective de justice distributive plus largement construite, nous remettons en question la position gouvernementale s’appuyant sur le principe de différence rawlsien et son argument des incitatifs économiques. Nous soulignons, d’une part, qu’une justification de l’incorporation basée sur ces incitatifs laisse place à de larges inégalités et est révélatrice d’une société dans laquelle s’opère une brèche dans la condition élémentaire de communauté. D’autre part, nous soutenons qu’une telle position va à l’encontre d’un ethos égalitariste que devraient promouvoir les citoyens et le gouvernement en respect au principe de différence et que, selon ce point de vue, permettre l’incorporation revient à cautionner une forte injustice.While many budget cuts have dented public coffers, illustrating the "budgetary rigor" of recent years in Quebec, some fiscal practices allow very well-off citizens to legally reduce their tax burdens. Among them is a relatively recent and increasingly used tax strategy: the incorporation of professionals. This thesis aims to question this tax practice from a moral point of view.
 First, we empirically highlight socio-economic inequalities resulting from differential treatment granted to professionals. We assume that the tax advantages associated with the legal status of incorporation are practically inaccessible to many entrepreneurs who take real financial risks and whose remuneration is far less than most professionals who can incorporate. Such inequalities carry substantial equity problems, which will be discussed in the second section of this thesis. Indeed, with the lower effective tax rate of professionals well situated on the socio-economic scale, incorporation contravenes the principle of capacity to pay and its possible interpretation of equal sacrifice. Finally, in the third part of our project focusing on a broader perspective of distributive justice, we question the government's position based on the Rawlsian difference principle and its argument of economic incentives. On one hand, we emphasize that justifying incorporation by appeal to economic incentives leaves place to large inequalities and reveal a society in breach of elementary community condition. On the other, we argue that this viewpoint infringes an egalitarian ethos that should be promoted by the citizens and the government in accordance with the principle of difference and that, according to this view, allowing incorporation amounts to endorse a strong injustice.
Date
2017-10-23Type
Thèse ou Mémoire numérique / Electronic Thesis or DissertationIdentifier
oai:papyrus.bib.umontreal.ca:1866/19378http://hdl.handle.net/1866/19378
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