Almost fifteen years after publication of the Conseil des Impôts (Tax Council) report "Fiscalité et environnement" (Taxation and the Environment –2005), its successor, the Conseil des Prélèvements Obligatoires (CPO – Council of Mandatory Contributions) decided to return to the subject of environment...
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“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...
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Housing taxation is a complex mix of taxes and tax incentives, inherited from a long history and incomplete integration into public housing policy. Representing revenue of around €92 billion in 2022, or around 3.5% of gross domestic product (GDP) according to the definition used in this report, it i...
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With the authority to audit the use of resources by organisations appealing for public donations, the Court of Accounts conducts audits into the use of donations received following crises or disasters (Asian tsunami in 2004, Haiti earthquake in 2010, Notre-Dame de Paris fire in 2019). This audit by ...
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The financial outlook for the High Council of statutory auditing, flash auditThe high council of statutory auditing (Haut Conseil du commissariat aux comptes, H3C) is an independent public authority that became an oversight authority following the order of 17 March 2016 transposing the European audi...
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Pierre Moscovici was appointed First President of the Cour des comptes, the French Supreme Audit Institution, by the President of the Republic on June 3rd, 2020. He succeeds Didier Migaud, who became President of the High Authority for Transparency in Public Life (Haute Autorité pour la transparence...
A significant proportion of unemployment is due to difficulties in matching job supply with job demand. One of the reasons for such difficulties is a lack of geographical mobility for job seekers. This is a significant issue: 1 to 2.5 percentage points of the national unemployment rate thus may be l...
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The Institute and the academies operate freely and are financially independent under the sole control of the Court of Auditors. Honouring for the second time the mandate it is set by law, the Court again examined the management of the Quai de Conti institutions and the use of their heritage between ...
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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...
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Established in Paris between 2019 and 2021, the “crack plan” aims to tackle the problem of crack cocaine, a hard, cheap drug that has been heavily trafficked in the north-east of Paris since the 1990s. This plan was developed by a group of actors who sought to coordinate their actions to address the...
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