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M.\u160\'3fLabaronne
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------------
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I.\u160\'3f\u8211\'3f\u160\'3fA l\u8217\'3falin\u233\'3fa\u160\'3f1,substituer au mot\u160\'3f:\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fharmonis\u233\'3fes\u160\'3f\u187\'3f\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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les mots\u160\'3f:\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fadapt\u233\'3fes ettransparentes\u160\'3f\u187\'3f.
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, aum\u234\'3fme alin\u233\'3fa\u160\'3f1, apr\u232\'3fs le mot\u160\'3f:
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u160\'3f\u171\'3f\u160\'3fdonn\u233\'3fes\u160\'3f\u187\'3f,
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{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u160\'3fins\u233\'3frer lesmots\u160\'3f:\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fet des\u233\'3fvaluations\u160\'3f\u187\'3f.
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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III.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,audit alin\u233\'3fa\u160\'3f1, substituer aux mots\u160\'3f:
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fsuivant l\u8217\'3fobjectifd\u8217\'3fam\u233\'3flioration de\u160\'3f\u187\'3f,
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{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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les mots\u160\'3f:\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fen vued\u8217\'3fam\u233\'3fliorer\u160\'3f\u187\'3f.
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{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fIV.\u160\'3f\u8211\'3f\u160\'3fEncons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f2, substituer auxmots\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fassure la coh\u233\'3frencem\u233\'3fthodologique des estimations r\u233\'3falis\u233\'3fes etformule\u160\'3f\u187\'3f\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:\u160\'3f
\par 
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fpeut formuler\u160\'3f\u187\'3f.
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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V.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter le m\u234\'3fme alin\u233\'3fa\u160\'3f2 par les mots\u160\'3f:
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdu dispositifd\u8217\'3f\u233\'3fvaluation\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla fin de l\u8217\'3falin\u233\'3fa\u160\'3f3, substituer aux mots\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fcommuniqu\u233\'3fes parl\u8217\'3fadministration fiscale, les services de douanes, les organismesde s\u233\'3fcurit\u233\'3f sociale, les juridictions financi\u232\'3fres et les caissesnationales de protection sociale\u160\'3f\u187\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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les mots\u160\'3f:
\par 
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fet \u233\'3fvaluations \u233\'3flabor\u233\'3fes etcommuniqu\u233\'3fes par les administrations, le service statistique publicet les organismes publics\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla fin de l\u8217\'3falin\u233\'3fa\u160\'3f4, substituer aux mots\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fl\u8217\'3fann\u233\'3fe suivant l\u8217\'3fexerciceconcern\u233\'3f\u160\'3f\u187\'3f\u160\'3f
\par 
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fchaque ann\u233\'3fe\u160\'3f\u187\'3f.
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter le m\u234\'3fme alin\u233\'3fa\u160\'3f4 par les deux phrasessuivantes\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fLes publications sontaccompagn\u233\'3fes de descriptions d\u233\'3ftaill\u233\'3fes des m\u233\'3fthodologiesemploy\u233\'3fes. Les \u233\'3fvaluations tiennent compte de l\u8217\'3fensemble desdonn\u233\'3fes disponibles \u224\'3f la date de leur r\u233\'3falisation.\u160\'3f\u187\'3f
\par 
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{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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IX.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,supprimer l\u8217\'3falin\u233\'3fa\u160\'3f6.\u160\'3f
\par 
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}
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EXPOS\u201\'3f SOMMAIRE
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L\u8217\'3fabsence d\u8217\'3festimation consolid\u233\'3fe, r\u233\'3fguli\u232\'3fre et transparente duniveau r\u233\'3fel des fraudes fiscales, sociales et douani\u232\'3fres constitueune faiblesse persistante du pilotage des politiques publiques enmati\u232\'3fre de lutte contre la fraude. Si des travaux existent au seindes diff\u233\'3frentes administrations concern\u233\'3fes, leurs m\u233\'3fthodologiesdemeurent h\u233\'3ft\u233\'3frog\u232\'3fnes et leurs r\u233\'3fsultats fragment\u233\'3fs, ce qui limitela lisibilit\u233\'3f globale du ph\u233\'3fnom\u232\'3fne et emp\u234\'3fche une appr\u233\'3fciationcompl\u232\'3fte de l\u8217\'3fefficacit\u233\'3f des dispositifs l\u233\'3fgislatifs adopt\u233\'3fs.
\par 
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\u160\'3fCet amendement ajuste la r\u233\'3fdaction de l\u8217\'3farticle 3quinquies adopt\u233\'3f en Commission des finances afin de tenir comptedes diff\u233\'3frences de donn\u233\'3fes disponibles, de contraintesinstitutionnelles et d\u8217\'3fenvironnements juridiques propres \u224\'3f chaquecat\u233\'3fgorie de fraude, sans imposer une uniformit\u233\'3f m\u233\'3fthodologiqueinadapt\u233\'3fe.
\par 
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