36 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...

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...

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,...

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...

Initiated by the Prime Minister's circular of 1 July 2019, the France services programme was presented as a response to the feeling of marginalisation and remoteness from public services experienced by part of the population. Spearheaded by the National Agency for Territorial Cohesion (ANCT), it is ...

This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its ...

Central government procurement totalled around €60 billion (or 2.5 % of GDP) in 2022. The awarding of public procurement contracts is governed by three fundamental principles that structure regulations in this area: equal treatment of candidates, freedom of access to public procurement and transpare...

The Court's audit of the HEC Foundation, which was set up in 1972, is the first to cover this organisation. Through the collection and use of inputs raised from public generosity, its mission is to contribute to the excellence of the Hautes Études Commerciales (HEC) business school and to promote th...

This review, conducted by an inter-jurisdictional panel bringing together the Provence-Alpes-Côte d'Azur Regional Audit Chamber and the six thematic chambers of the Court of Accounts, takes the form of an in itinere assessment - carried out during the implementation of the plan being evaluated. Anno...