53 résultats pour “contrôle hiérarchisé de la dépense”

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 ...

The Court of Accounts has carried out an assessment of the support measures deployed by the State and its operators in 2020 and 2021 to help tourism businesses cope with the crisis. These measures were presented to the sector's stakeholders at the interministerial committees on tourism of 14 May 202...

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...

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...

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...

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...

Higher education institutions play a special role in the ecological transition. Representing almost half of all State operators and catering for a large number of people, they have a substantial environmental impact. Numerous initiatives have been taken in recent years, and policies are beginning to...

Value Added Tax (VAT) is a general consumption tax charged directly to customers on the goods they consume or the services they use in France. The substantial changes in its budgetary and legal framework, as well as recent developments in the economic situation, marked by the health crisis, the ener...

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...

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, ...