The 2018 annual public report is divided into three volumes: - volume I sets out the observations and recommendations resulting from a selection of controls and investigations conducted in 2017 by the Cour des comptes and the regional and territorial courts of audit; - volume II presents the follow-...
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In France, the process of increasing access to banking services has been at work for some forty years and has made banking services an essential part of integrating individuals into society. Starting in the 1980s, the increased use of cheques and bank transfers for payments of wages and social secur...
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The deficit of France’s public administrations was brought down to 2.6 points of GDP in 2017, i.e. a level close to that of 2007, but with a rate of compulsory tax and social security contributions and share of public spending in GDP that are three points higher than ten years ago. While the country...
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The 2014 annual public report comprises three parts, only the first two of which have corresponding summaries : - Part I which comprises two volumes (I-1 and I-2), outlines the observations and recommendations drawn from a selection of audits, surveys and evaluations carried out in 2013 by the Court...
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The Cour des comptes presents its annual report on the financial situation and outlook, prepared in accordance with article 58-3 of the Constitutional Bylaw on Budget Acts (LOLF in French, for 'loi organique relative aux lois de finances') with the purpose of informing Parliament’s discussions on bu...
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In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisatio...
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The Cour des comptes – France’s supreme audit institution – has presented its annual report on the central government budget in 2015, prepared in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF) and on the basis of 63 budget execution memos. The central government budget ...
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The 2015 annual public report comprises two parts : - Part I which comprises two volumes (I-1 and I-2), outlines the observations and recommendations drawn from a selection of audits, surveys and evaluations carried out in 2014 by the Cour des comptes, regional and territorial courts of accounts, or...
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The Cour des comptes is publishing its annual report on the situation and outlook of public finances in France, including the audit on public finances asked for by the prime minister. Despite the efforts undertaken, the situation of France’s public finances is far from being in order. The slow pace ...
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