Tax Policy: A Growing Threat to High-Ranking Public Officials

General Overview

The remuneration policy for senior public officials is based on the fragmentation of income into salaries, allowances, and various benefits. While this practice limits immediate tax withholdings, it generates a major tax risk at the time of the annual declaration. This article analyzes the legal foundations of this situation, its budgetary consequences, and proposes recommendations for both beneficiaries and the tax administration.

1. Context and Issues

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