53 résultats pour “Charges de personnel”

Created in France in 1791, inheritance tax imposes a charge on the net inheritance received by each heir, depending on their relationship to the deceased. Misunderstood and unpopular with the French, inheritance tax is viewed favourably by economic theory because of its redistributive function. It h...

“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally distributed among all citizens, in proportion to their ability to pay” (Article 13 of the French Declaration of Human and Civil Rights of 26 August 1789). Together with equal...

Early childhood care policy covers all actions aimed at developing childcare solutions for children under the age of three, i.e. 2.17 million children in January 2023. In the 1970s, subsidies were granted to parents looking after their children and to childminders. A key priority has been developing...

A sui generis institution created by the Act of 28 Pluviôse year VIII (17 February 1800), the Police Prefecture is a unique model of territorial administration, without equivalent in France because of its competences, which include municipal policing and internal security missions Gradually extended...

At the request of the Senate Finance Committee, against the backdrop of an unprecedented rise in issuing times for identity cards and passports, the Court of Accounts has carried out an investigation entitled “The issuance of identity and driving documents: A crisis in the process of being resolved,...

The Court, which has already dedicated several reports to the nuclear power sector, analyses the back end of the nuclear fuel cycle, from reactor exit to disposal, through interim storage and, where applicable, reprocessing. The volume of materials and waste involved, the risks of saturation of cert...

To better inform the Parliament during the public finance policy debate, the Cour now presents its analyses on the financial situation of the social security system in two stages. This report studying the social security accounts in 2018 is the first stage. The aggregate deficit of the general socia...

The 2019 annual public report is comprised of three volumes: - Volume I sets out the findings and recommendations drawn from a selection of audits and investigations carried out in 2018 by the Cour and by the regional and territorial courts of audit; - Volume II presents how the audited administrat...

For almost 40 years, there has been a succession of several tax schemes to support private rental investment. According to Insee, France's housing stock has grown by an average of 1.1% a year since the early 1980s, reaching 36.6 million homes by 1 January 2022. The Pinel scheme, which came into forc...

French law on persons with disabilities does not make the funding of accommodation conditional on its location within the country. Slightly more than 7,000 adults were accommodated in Wallonia in 2022. This observation led the French Court of Accounts to undertake a specific investigation into the i...