Publications

Article L. 210-1 of France’s Environmental Code emphasises that “the protection of water, its promotion and the development of usable resources, while respecting natural balances, are issues of general interest”. To ensure the protection of this heritage, public policy must maintain the proper funct...

This report is the first to be published by the Court of Accounts following the citizen consultation platform launched in 2022 (https://participationcitoyenne.ccomptes.fr/). The second citizen participation campaign will run from Wednesday, 6 September to Friday, 6 October 2023 and will be extended ...

Tax expenditure (commonly referred to as "tax loopholes") covers all the tax breaks and reductions provided for by law and intended to benefit different categories of taxpayer. They are introduced to encourage taxpayers to behave in a particular way (for example, the research tax credit to support p...

Since 2021, various studies by the Court of Accounts have focused on block-release and vocational training for employees, which mobilised € 21.8 billion in public funding in 2022. This note summarises the results. The liberalisation of the framework for employee block-release and vocational training...

The initial Budget Act for 2023 provided for € 158 billion in financial transfers from the central government to local authorities (municipalities, groups of municipalities, departments and regions), or 5.7 % of forecast GDP. Since 2021, these transfers have grown to account for more than half of lo...

In 2020, an emergency plan was implemented to deal with the immediate economic consequences of the health crisis, followed from 2022 onwards by a resilience plan, which remains in progress, to support business in the face of the energy crisis. Numerous schemes to help businesses have been launched, ...

Housing policy fundamentals, drawn up more than fifty years ago, no longer correspond to the realities and needs of the French population in 2023. Constantly evolving, this policy is struggling to achieve an increasing number of objectives, particularly in its social dimension. The many laws and ref...

Expenditure on primary care mainly comprises medical and paramedical fees, healthcare products (drugs and medical devices), daily allowances, laboratory services and medical transport. These amounted to €107.6 billion in 2022, making them the largest area of health insurance expenditure, ahead of ho...

The report published today on the structure of palliative and end-of-life care is being submitted to the National Assembly to form part of the public debate on the end of life. The Court of Accounts analyses the details of access to palliative care and administrative and health structures for end-of...

In response to the challenges posed by difficulties in accessing general practitioners and the increase in chronic pathologies due to the ageing of the population, the French legislature introduced the concept of “advanced practice” for paramedical professions, following a consultation process that ...