Réformes fiscales et organisations internationales

le cas de la taxe sur la valeur ajoutée

Abstract

Taxation, traditionally a state monopoly, has also been affected by globalization. International actors, mainly international organizations, have considerable influence over decision-making processes and the choice of instruments in taxation. In this article, we present the case of the value-added tax (VAT), originated in post-war France, and the role of the International Monetary Fund (IMF) played in its global diffusion process. We argue that such organization participated in the creation of a standardized VAT model in order to make it easier to replicate and export to different countries and contexts. We present the three mechanisms of standardization: certification, de-contextualization and framing. First, we show that the IMF presents itself as a legitimate actor to discuss taxation issues. Subsequently, we illustrate the way in which the IMF instated the VAT as a core instrument of structural adjustment programs and transitions towards market economies in the former Eastern bloc. Finally, we confirm that the expected tensions between an interventionist IMF and national decision makers over a sensitive matter such as taxation were not consequential. On the contrary, we demonstrate that both political actors collaborated to a significant extent on taxation reforms.