Measures still pending
But despite this progress, the reform process remains incomplete, according to the Court of Auditors. “Certain essential measures, such as the revision of territorial taxation and the rationalization of parafiscal systems, have not yet been implemented.” The Court of Auditors considers that it is necessary to accelerate the application of these measures, which are crucial to guarantee the fairness of the tax system and optimize its management.
The Court also insisted on the importance of a continuous evaluation of the tax advantages granted, in order to adjust tax policies according to their socio-economic impact. It recommended that the Ministry of the Economy and Finance evaluate the impact of the reforms put in place, in particular those relating to VAT and IS, and communicate the results of this evaluation.
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