In a country where doctors of law, jurists, magistrates, and lawyers sometimes seem to accept the decisions of the rulers without questioning their possible excesses, a fundamental question arises: where has the legal consciousness of legal professionals in Haiti gone?
The philosopher and linguist Noam Chomsky wrote in his essay The Responsibility of Intellectuals (1967): "It is the responsibility of intellectuals to speak the truth and to expose lies." In other words, it is the duty of intellectuals to tell the truth and denounce lies. This reflection particularly challenges legal professionals, whose mission is not limited to knowing the texts but also requires them to analyze them with rigor and independence.
In the face of constitutional questions raised by the Haitian Tax Code, the silence of jurists is striking. The Federation of Bar Associations of Haiti, as well as the bars of Port-au-Prince and Petit-Goâve, have an important role to play in defending the rule of law and respecting the Constitution, our fundamental law. Shouldn't lawyers, as auxiliaries of justice and legal professionals, contribute to the public debate when acts of the state raise questions of legality or constitutionality?
Does this attitude reflect a form of intellectual zombification, preventing some professionals from questioning public decisions, or does it reveal a renunciation of their responsibility towards the Haitian society?
This question deserves to be asked in light of Articles 218 and 219 of the Haitian Constitution of March 29, 1987. Article 218 provides that no tax for the benefit of the state can be established except by law. Article 219 specifies that no exception, increase, decrease, or abolition of tax can be established except by law.
Therefore, the adoption of the Tax Code by decree raises an essential legal question: did the executive power have a sufficient constitutional basis to adopt provisions that fall within the domain of law? This question requires a thorough analysis of the text, its legal basis, and the circumstances of its adoption.
It is also important to examine any potential increases in taxes, patent fees, and administrative fees, differentiating between taxes in the strict sense and taxes, fees, and dues. In a context marked by the depreciation of the gourde and economic difficulties, authorities must be able to legally and economically justify the measures they impose on the population.
Next, the provisions of Section III concerning licensing rights, particularly Articles 36 and 42, deserve rigorous examination in order to assess their impact on taxpayers and entrepreneurs. How can such tax pressure be justified when purchasing power is collapsing and national production struggles to recover? A responsible tax policy must take into account the economic reality of the country, rather than indiscriminately burdening a population already suffering.
The role of legal professionals is not to passively accept the decisions of rulers, but to examine them in light of the Constitution, legality, and principles of justice. The publication of a text in the Moniteur is not sufficient in itself to establish its compliance with the Constitution.
In the face of the Haitian Tax Code, does the silence of jurists reflect a dormant legal consciousness or a renunciation of their responsibility towards the Republic? This question calls for a serious public debate, grounded in law, intellectual rigor, and the sense of the common good.
References
Noam Chomsky, "The Responsibility of Intellectuals", The New York Review of Books, February 23, 1967. Text available on the author's official website: https://chomsky.info/19670223/
Constitution of the Republic of Haiti of March 29, 1987, amended, Articles 218 and 219. Text available on Haiti-Reference: https://www.haiti-reference.info/pages/plan/histoire-et-societe/documents-historiques/constitutions/1987-texte/
Council of Ministers of Haiti, Decree replacing the decree of December 19, 2022, concerning the Tax Code, Le Moniteur, special number 48-A, September 30, 2026. Document available on HaitiDocs: https://www.haitidocs.org/doc/mef-decret-2026-code-fiscal?lang=fr.
Me. Pierre Richard JOSEPH, Attorney at Law, Master's in Business Law
