{"id":245148,"date":"2026-08-31T17:21:03","date_gmt":"2026-08-31T15:21:03","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=245148"},"modified":"2026-09-11T14:32:04","modified_gmt":"2026-09-11T12:32:04","slug":"vote-on-27-september-initiative-12-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/votation-du-27-septembre-initiative-12-ce-quil-faut-savoir\/","title":{"rendered":"Vote on 27 September: Initiative 12% \u2013 what you need to know"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Les Vaudois.es voteront-ils en faveur d\u2019une baisse d\u2019imp\u00f4ts ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>A l\u2019occasion des votations f\u00e9d\u00e9rales et cantonales du 27 septembre prochain, les Vaudois se prononceront sur l\u2019initiative dite \u00ab 12% \u00bb qui vise \u00e0 att\u00e9nuer la charge fiscale des contribuables vaudois. En cas d\u2019acceptation, ses effets pourraient se faire sentir d\u00e8s l\u2019ann\u00e9e prochaine. Le r\u00e9sultat du vote aura \u00e9galement des incidences sur l\u2019application du bouclier fiscal vaudois.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>L&rsquo;initiative \u00ab\u00a012%\u00a0\u00bb<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>Lanc\u00e9e en 2022 par un comit\u00e9 r\u00e9unissant des citoyens, des \u00e9lus et des repr\u00e9sentants du monde \u00e9conomique vaudois, l\u2019initiative \u00ab 12 % \u00bb a pour objectif d\u2019all\u00e9ger la fiscalit\u00e9 des contribuables vaudois afin d\u2019am\u00e9liorer leur pouvoir d\u2019achat.<\/p>\n<p>Selon les initiants, les contribuables vaudois supportent une charge fiscale trop \u00e9lev\u00e9e en comparaison intercantonale. Le canton de Vaud figure en effet parmi les cantons suisses qui imposent le plus fortement les personnes physiques. L\u2019initiative entend corriger en partie ce d\u00e9s\u00e9quilibre en pr\u00e9voyant une r\u00e9duction de 12 % de l\u2019imp\u00f4t cantonal sur le revenu, la fortune ainsi que sur les prestations en capital (versement d\u2019un capital de pr\u00e9voyance du 2\u00e8me ou 3\u00e8me pilier a).<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb17px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Les arguments des initiants<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>Les partisans de l\u2019initiative mettent en avant le niveau de fiscalit\u00e9 particuli\u00e8rement \u00e9lev\u00e9 dans le canton de Vaud par rapport \u00e0 d\u2019autres cantons. Ils citent notamment l\u2019exemple du canton de Zurich qui, malgr\u00e9 une structure \u00e9conomique et d\u00e9mographique comparable sur plusieurs aspects au canton de Vaud, applique une fiscalit\u00e9 plus mod\u00e9r\u00e9e.<\/p>\n<p>Selon eux, cette situation doit \u00eatre corrig\u00e9e afin de redonner du souffle \u00e0 la classe moyenne vaudoise, confront\u00e9e \u00e0 une hausse continue de nombreuses d\u00e9penses courantes, telles que le logement, l\u2019\u00e9nergie, les transports ou encore les primes d\u2019assurance-maladie.<\/p>\n<p>Les initiants soutiennent \u00e9galement que leur proposition est simple et facile \u00e0 mettre en place. La diminution des recettes fiscales cantonales qui en r\u00e9sulterait resterait supportable au regard de la bonne sant\u00e9 actuelle des finances vaudoises. Ils soulignent par ailleurs que les recettes fiscales communales ne seraient pas touch\u00e9es, d\u00e8s lors que la r\u00e9duction soumise au vote concerne uniquement l\u2019imp\u00f4t cantonal.<\/p>\n<p>Enfin, les partisans estiment qu\u2019une baisse d\u2019imp\u00f4ts aurait un effet concret sur le pouvoir d\u2019achat des m\u00e9nages, avec des retomb\u00e9es positives attendues sur la consommation et, plus largement, sur l\u2019\u00e9conomie vaudoise.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb17px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Les arguments des opposants<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>Les opposants \u00e0 l\u2019initiative avancent pour leur part plusieurs critiques.<br>Ils consid\u00e8rent d\u2019abord que la mesure profiterait de mani\u00e8re disproportionn\u00e9e aux contribuables les plus ais\u00e9s, dans la mesure o\u00f9 l\u2019all\u00e9gement fiscal serait m\u00e9caniquement plus \u00e9lev\u00e9 pour les revenus et patrimoines importants.<\/p>\n<p>Ils estiment ensuite qu\u2019une baisse des recettes cantonales pourrait, \u00e0 terme, entra\u00eener des arbitrages budg\u00e9taires d\u00e9favorables \u00e0 la population, par exemple sous la forme de r\u00e9ductions de prestations publiques, d\u2019une pression accrue sur certaines subventions ou d\u2019une hausse de certains co\u00fbts support\u00e9s par les m\u00e9nages.<\/p>\n<p>Les opposants craignent aussi que l\u2019initiative ne contribue \u00e0 accentuer les in\u00e9galit\u00e9s au sein du canton, en accordant un avantage plus marqu\u00e9 aux contribuables les mieux lotis.<\/p>\n<p>Enfin, relevons que le Grand Conseil et le Conseil d\u2019Etat vaudois recommandent de rejeter cette initiative. Les autorit\u00e9s estiment que les mesures prises r\u00e9cemment et la r\u00e9duction de 7% sur l\u2019imp\u00f4t cantonal sur le revenu qui entrera en vigueur en 2027 suffisent d\u00e9j\u00e0. Les autorit\u00e9s jugent par ailleurs qu\u2019une baisse de 12% serait trop importante et mettrait en p\u00e9ril les prestations publiques.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb24px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Quelle baisse d\u2019imp\u00f4ts en cas de oui ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb79px\u00a0\u00bb custom_margin=\u00a0\u00bb11px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Afin d\u2019illustrer les effets fiscaux de l\u2019initiative \u00ab 12 % \u00bb, en particulier pour la classe moyenne vaudoise, diff\u00e9rentes situations ont \u00e9t\u00e9 analys\u00e9es et sont pr\u00e9sent\u00e9es ci-apr\u00e8s. Une comparaison avec le canton de Zurich permet \u00e9galement de mettre en perspective la diff\u00e9rence d\u2019imposition des personnes physiques entre ces deux cantons.<\/p>\n<p>Le tableau ci-dessous compare trois situations. Les simulations tiennent compte uniquement de l\u2019imp\u00f4t cantonal et communal sur le revenu et la fortune (ICC).<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2026\/09\/Tableau_impots.png\u00a0\u00bb title_text=\u00a0\u00bbTableau_imp\u00f4ts\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb44px|||||\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb79px\u00a0\u00bb custom_margin=\u00a0\u00bb11px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>Il ressort de ces comparaisons que la classe moyenne vaudoise est, d\u2019une mani\u00e8re g\u00e9n\u00e9rale, plus impos\u00e9e qu\u2019\u00e0 Gen\u00e8ve et qu\u2019\u00e0 Zurich. La diff\u00e9rence d\u2019imposition avec Zurich est cependant beaucoup plus marqu\u00e9e.<\/p>\n<p>\u00c0 titre d\u2019exemple, un couple mari\u00e9 avec un enfant et disposant d\u2019un revenu de CHF 200&rsquo;000 paie aujourd\u2019hui pr\u00e8s de CHF 8&rsquo;000 de plus d\u2019imp\u00f4ts dans le canton de Vaud qu\u2019\u00e0 Zurich. Un \u00e9cart comparable peut \u00e9galement \u00eatre observ\u00e9 pour le c\u00e9libataire et le couple de retrait\u00e9s.<\/p>\n<p>En cas d\u2019acceptation, l\u2019initiative pourrait donc contribuer \u00e0 r\u00e9duire partiellement cet \u00e9cart et \u00e0 all\u00e9ger la facture fiscale de nombreux contribuables vaudois. M\u00eame apr\u00e8s une telle baisse, le canton de Vaud resterait toutefois parmi les cantons o\u00f9 l\u2019imposition des personnes physiques est la plus lourde.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb27px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Quel impact sur le bouclier fiscal vaudois ?<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb79px\u00a0\u00bb custom_margin=\u00a0\u00bb11px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Au titre de rappel, le bouclier fiscal vaudois est un m\u00e9canisme destin\u00e9 \u00e0 plafonner la charge fiscale cantonale et communale \u00e0 60 % du revenu net.<\/p>\n<p>En d\u00e9cembre 2024, le Grand Conseil vaudois a adopt\u00e9 des modifications de la loi sur les imp\u00f4ts communaux relatives \u00e0 ce m\u00e9canisme. Ces changements visent \u00e0 revenir \u00e0 une application du bouclier fiscal proche de celle qui pr\u00e9valait avant 2022 et qui \u00e9tait plus favorable aux contribuables. Toutefois, le l\u00e9gislateur a assorti cette r\u00e9forme d\u2019une clause dite guillotine : la modification l\u00e9gale n\u2019entrerait en vigueur que si l\u2019initiative \u00ab 12 % \u00bb \u00e9tait rejet\u00e9e.<\/p>\n<p>En pratique, cela signifie que :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 18px;\">si l\u2019initiative est accept\u00e9e, le syst\u00e8me du bouclier fiscal appliqu\u00e9 depuis la p\u00e9riode fiscale 2022 resterait en vigueur ;<\/span><\/li>\n<li><span style=\"font-size: 18px;\">si l\u2019initiative \u00e9tait rejet\u00e9e, le r\u00e9gime ant\u00e9rieur serait r\u00e9introduit.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Selon les cas, ce retour \u00e0 l\u2019ancien syst\u00e8me pourrait produire des effets diff\u00e9rents pour les contribuables concern\u00e9s. Certains pourraient voir leur charge fiscale diminuer, tandis que d\u2019autres pourraient, au contraire, subir une augmentation de leur imposition. Nous relevons qu\u2019une analyse individualis\u00e9e est n\u00e9cessaire pour estimer pr\u00e9cis\u00e9ment les cons\u00e9quences fiscales de l\u2019une ou l\u2019autre m\u00e9thode du calcul du bouclier fiscal.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb4px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb9px||9px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Conclusion<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.7&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb58px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p>L\u2019initiative \u00ab 12 % \u00bb pr\u00e9sente l\u2019avantage d\u2019\u00eatre claire dans son objectif et relativement simple dans sa mise en \u0153uvre. Elle r\u00e9pond \u00e0 une pr\u00e9occupation bien r\u00e9elle d\u2019une partie des contribuables vaudois : le niveau \u00e9lev\u00e9 de la fiscalit\u00e9 cantonale en comparaison avec d\u2019autres cantons suisses, notamment al\u00e9maniques, et qui p\u00e8se sur le pouvoir d\u2019achat.<\/p>\n<p>Le 27 septembre prochain, les Vaudoises et les Vaudois devront ainsi trancher entre i) accorder un all\u00e9gement fiscal imm\u00e9diat afin de soutenir le pouvoir d\u2019achat ou ii) privil\u00e9gier la prudence budg\u00e9taire afin de pr\u00e9server les recettes fiscales du canton.<\/p>\n<p>En cas de oui, cette votation pourrait \u00e9galement avoir des cons\u00e9quences n\u00e9gatives, pour les contribuables b\u00e9n\u00e9ficiant du bouclier fiscal, qui repr\u00e9senteraient au total entre 3&rsquo;000 et 4&rsquo;000 contribuables, soit moins de 1% des contribuables vaudois.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3><span>Le d\u00e9partement Fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question. 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