Cette sixième édition pousse encore un peu plus loin le projet. Ce livre ambitionne de réconcilier deux approches indissociables de la matière : la théorie et la pratique.
L’ouvrage aborde la matière par section thématique. Chaque section se termine par des tests de connaissance théorique et pratique. Les matières fiscales abordées ont été travaillées pour produire les liens et sources indispensables à la compréhension et aux explications de la matière. L’effort de clartés et d’illustration est constant. Sans être exhaustifs, l’étudiant et le professionnel à la recherche d’une remise à niveau pourront acquérir ou retrouver au terme d’une lecture attentive le niveau nécessaire à une bonne pratique de l’impôt des personnes physiques
Le livre aborde la matière pour l’impôt des personnes physique selon les règlementations en vigueur pour l’exercice d’imposition 2017. La version 2017 est enrichie de près de 100 nouvelles pages traitant des actualités fiscales comme le taxshift, les nouveaux forfaits professionnels, la DPI, le chèque habitat ou le bonus logement intégré, les plan Startup et horéca, l’étudiant-entrepreneur, le prêt coup de pouce, toutes le évolutions en matière de réductions d’impôts, la sixième réforme de l’Etat et bien d’autres évolutions légales, administratives ou jurisprudentielles. Le livre se complète ainsi étape par étape pour atteindre son objectif de couvrir le plus largement et plus pédagogiquement cette matière.
Public cible: Notaires, Réviseurs d’entreprises, Avocats, Conseils Fiscaux, Experts-Comptables, Comptables-Fiscalistes, Comptables, Agents immobiliers, Courtiers d’assurances, Dirigeants d’entreprise, Administrateurs ou gérants, Professions libérales, investisseurs patrimoniaux.
Cet ouvrage est particulièrement destiné à l’enseignement pratique de l’impôt des personnes physiques. Il est un outil pédagogique de qualité : les étudiants apprécieront les nombreuses explications et exercices solutionnés nécessaires à l’appréhension de cette matière complexe.
L’ouvrage intéressera également au premier plan les praticiens de la fiscalité parmi lesquels nous retrouverons l’avocat, le notaire, le Conseil Fiscal, l’Expert-comptable, le comptable, le courtier en assurances ou l’agent immobilier.
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