The Directorate General of Public Finances (DGFiP) is responsible for both taxation (assessment and collection of taxes and other public revenues) and public management (control and payment of expenditure by the State, local authorities and hospitals). It employs around 93,000 staff, 85 % of whom work in its decentralised network, which is mainly focused on local public management and tax-related activities. The DGFiP has undertaken to restructure its decentralised network, with the aim of reducing the number of units in France to 1,761 by 2025. At the request of the Senate Finance Committee, the Court examined the DGFiP’s work with the local authorities (municipalities and intermunicipal authorities for cooperation between local authorities (EPCI)), paying particular attention to relations with rural municipalities.
