1993 SNA Update Information - AEG recommendations for issue:
Recettes fiscales, impôts irrécouvrables et crédits d’impôt |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | a) Définition et couverture des impôts
Il y a lieu d’éclaircir la définition des impôts selon le SCN de 1993 et la distinction entre le règlement des impôts et les paiements au titre de services.
b) Comptabilisation des impôts sur la base des droits et obligations
Le SCN de 1993 prescrit la valorisation des impôts selon le concept des droits et obligations. Il prévoit une marge de manoeuvre pratique afin d’éviter l’accumulation des impôts irrécouvrables. Faut il préciser davantage le degré de souplesse acceptable relativement (i) au moment où l’accumulation est réputée avoir lieu et (ii) aux montants accumulés?
c) Crédits d’impôt
Le SCN de 1993 n’offre pas de consignes sur le traitement des crédits fiscaux, contrairement au Manuel de statistiques de finances publiques. Afin de combler ce vide, il faut choisir entre leur comptabilisation à titre de diminution des recettes fiscales et l’enregistrement de tout ou partie d’entre eux comme dépenses gouvernementales. Quelle solution doit être retenue aux fins du SCN? |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | Definition and coverage of a tax
The AEG noted that the TFHPSA paper focussed mainly on refining existing SNA text rather than on redefining existing principles.
The AEG felt strongly that the definition and coverage of a tax should be set out clearly, with some examples. The examples should illustrate the underlying concepts but should not suggest that they are exhaustive or prescriptive. It is important not to try to produce a comprehensive list of treatments.
Accrual recording
Taxes are to be recorded on an accrual basis. The expression “due for payment” should be replaced by “accruals”.
The discussion focussed almost exclusively on the question of whether amounts should be recorded on a net or a gross basis. The principle of not including taxes that are uncollectible and/or unlikely to be collected and so affect the government surplus/deficit was agreed. Because the AEG could not agree which of the three methods in the paper was preferred, it was decided to leave the SNA unchanged in this regard.
Tax credits
A clear majority of the AEG decided that payable tax credits should be recorded on a gross basis. The presentation should permit the derivation of tax credits on a net basis also.
It was decided that the best way forward would be for the TFHPSA to prepare the proposed free-standing chapter for the SNA covering all the questions on taxes . This draft should include the rationale for the changes proposed and emphasise the underlying concepts and principles. The SNA Editor in consultation with the Project Manager and the ISWGNA will review the text to identify changes in substance and in drafting to the 1993 SNA. A report on this process will be submitted to the AEG. |
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