impôt

An impôt is a compulsory financial charge imposed by a government on individuals or organizations, used to fund public services and redistribute resources. It is a central instrument of public finance and governance. The term derives from the French verb imposer, from Latin imponere, meaning to place upon.

Taxes can be direct or indirect. Direct impôts, such as income tax (impôt sur le revenu), corporate tax (impôt sur les sociétés), and wealth taxes, are paid directly by the taxpayer based on ability to pay. Indirect impôts, such as value-added tax (taxe sur la valeur ajoutée, TVA), sales taxes, and excise duties, are collected on goods and services and are often passed on to consumers.

Tax administration varies by country. Rates and exemptions are defined by law, and payments may be assessed annually or through withholding at source (for example, in some systems income tax is collected by employer withholding). Deductions, credits, exemptions, and tax reliefs are commonly used to achieve policy goals or fairness.

Tax policy serves fiscal revenue, macroeconomic stabilization, and redistribution. It also influences behavior through incentives and penalties, for example encouraging work, saving, or environmentally friendly choices. Compliance costs and tax evasion are important considerations in policy design.

Historically, impôt emerged in early modern states to finance wars and public administration and evolved into complex systems balancing revenue needs with fairness and growth. In contemporary usage, the concept varies across francophone countries and jurisdictions, but the core idea remains a legal obligation to contribute a portion of income, consumption, or wealth to the public purse.