Part III - Institutions
11 - Refounded fiscal policy
Fiscal policy is a political act before it is a technical one: it concretely translates into the relations between citizens and nation the values of the sovereign project. It says who contributes, according to what principles, to finance what.
France inherits an illegible fiscal system: approximately 350 taxes, many of which cost more to collect than they generate, riddled with contradictory loopholes, structurally unjust toward small contributors and small businesses while large structures optimize. This system is not reformed: it is rebuilt. To reform is to accept the existing framework as a starting point. To rebuild is to first lay down the principles, then deduce the mechanisms from them. The difference is not semantic. It is the difference between plastering over and building.
Six principles govern this reconstruction. Their technical translation into precise rates, bases, and mechanisms is delegated to specialist economists who work within this framework, but the principles themselves are not negotiable, because they are requirements of sovereignty, not technical options. The mechanisms of sovereign financing, state aid, and patrimonial antitrust are developed in Part IV.
Simplicity and legibility first: every citizen must understand why they pay and how much, without needing an expert to calculate what they owe.
Real progressivity next: small contributors pay less, large ones pay their fair share without being crushed. A deliberate favor is granted to micro-enterprises and SMEs, where real economic activity and innovation take place, as against large structures that have historically captured the loopholes and optimization mechanisms.
Efficiency as rule and sovereignty as exception: no tax whose collection cost exceeds its yield can exist, unless it serves an explicitly justified national strategic objective, protective import duty or dissuasive tax on a behavior contrary to the national interest. The exception is sovereign and reasoned, not automatic.
Conformity to national standards: any imported product that does not comply with French standards is prohibited from sale, not subject to a compensatory tax that would implicitly accept its entry into the market. Heavy sanctions strike any circumvention mechanism.
Fiscal sovereignty: no foreign tax optimization is tolerated. Multinationals that declare abroad profits realized in France are prosecuted before the sovereign national commercial jurisdiction.
Accountability finally: every levy has an identifiable and public destination. The taxpayer knows where their money goes. Fiscal policy is not an anonymous deduction from an opaque budget. It is a contribution to precise missions, evaluated by the HCEP and made public annually.
Patrimonial inheritance rights
Patrimonial transmission between generations is free. No confiscatory inheritance duties. Freedom of transmission is a coherent nationalist principle: one does not tell a French citizen that the patrimony they have built throughout their life will be amputated at their death.
This freedom has a limit: it cannot produce a concentration of power contrary to the national interest. When an inherited patrimony creates real influence or economic power, patrimonial antitrust intervenes. The precise mechanisms are developed in the workstream on the sovereign economic model.