Publications

Alongside the main taxes, which include social levies, value added tax, income tax and corporation tax, taxpayers in France are subject to a wide range of taxes of various kinds, commonly grouped under the heading of “low-yield taxes”. Representing relatively modest financial stakes compared to othe...

Established in 1964, the National Forest Office (Office National des Forêts, ONF) is an industrial and commercial public agency (EPIC) responsible for the sustainable management of public forests. In mainland France, the ONF manages approximately 1.7 million hectares of State-owned forests and 2.9 m...

The aim of inclusive education is to ensure quality schooling for all pupils by taking into account their individual characteristics and special educational needs. Since the law of 11 February 2005 on equal rights and opportunities, participation and citizenship for persons with disabilities, the en...

In 2022, the Court of Accounts held its first public consultation to gather proposals for investigations to enrich its work programme. Following nearly 9,000 registrations and 333 online contributions, six topics were investigated in 2023. The detection of personal tax fraud is the fourth citizen-dr...

Since 2017, there has been a strong social demand for gender equality, motivated by persistent inequalities and occurring alongside the rise of the #MeToo movement. Violence against women, particularly domestic violence, is a particularly sensitive issue, and especially came to the fore during the p...

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 ...