The collection of compulsory levies (taxes, social security contributions) for public administrations (the State and its public establishments, social security bodies and local authorities) is mainly the responsibility of businesses. They are involved in two ways: not only are they liable for certain levies (corporation tax, income tax for self-employed workers, employer’s share of social security contributions for employers of employees, personal social security contributions for self-employed workers), but they also have to pay levies on behalf of third parties (social security contributions deducted from wages, VAT invoiced to customers, etc.). The report published today by the Court of Accounts focuses on three themes: knowledge of levies and the methods used to collect them, the structure of collection bodies and their relationships with companies, and possible ways of improving and simplifying the process of collecting levies paid by companies.
