Le système d’imposition français fut progressivement adapté aux conditions locales. Nous avons analysé la politique fiscale du royaume de Westphalie et son application dans l’un de ses huit départements.
Les problèmes financiers provoqués par les exigences de Napoléon comme la confiscation d’une partie des anciens domaines princiers et l’effort militaire auraient paralysé la politique réformatrice, empêché la modernisation de l’Etat et détourné la population d’un régime qui ne faisait que la pressurer. Finances et fiscalité dans le royaume de Westphalie Le bilan financier du royaume de Westphalie est généralement considéré comme catastrophique. The organizational principals of the new management accounts for a great part of this success. The former privileged social groups tried to resist new taxation, but the new regime succeeded in thwarting their artifices. Even if the increase of the tax pressure can’t be denied during the Napoleonic period, it differed from one social group and geographic area to another. It is much more likely that the financial necessities forced to the fiscal modernization. The French fiscal system was gradually adapted to the local conditions. We have analysed the tax policy of the kingdom of Westphalia and its enforcement in one of its eight departments. His demands would have paralyzed the modernization of the State and provoked the alienation of the population from a regime which did nothing but burdening it. The financial problems caused by Napoleon, as he seized a great part of the former princes’ estates and demanded military support, are considered as the main reasons of the reform policy’s failure. Finance and tax-systems in the Kingdom of Westphalia The financial balance sheet of the kingdom of Westphalia is generally described as catastrophic.
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