These levies, which each generate less than 175 million euros, complicate the legibility of taxation in France, as well as the work of dedicated services.
What relationship between taxes assigned to industrial technical centers and professional economic development committees, or the so -called tax « prémix »apart from the fact that almost no one has ever heard of it? They are part of the so -called taxes “Low yield”reporting less than 175 million euros each to public funds. The Court of Auditors, seizure of a citizen initiative request, suggests deleting “At least 44 which have weaknesses or generate management complexities.”
In total, the report published this Thursday lists 243 taxes of this type in 2024, “Representing modest economic issues”. While their product is around 5.98 billion euros in 2024, other compulsory levies such as social security contributions (303 billion euros), VAT (210 billion) or income tax (88 billion) generate much more massive amounts. The court even specifies that the product of « petites taxes » Indicated in its report remains approximate, 177 of them not having any known or estimated yield in 2024 …
These are “Seated mainly on production and consumption, rather than income” and concern “More companies than individuals, in an almost single to double relationship”she underlines. Above all, due to their number and their management specificities, they mobilize thousands of collectors for operations whose cost is difficult to encrypt.
“Degree relevance”
Despite “Their abundance and questionable relevance for many of them”these taxes are “For a long time a dead angle of tax analysis in France”deplores the institution of rue Cambon. And although a rationalization project was launched by the government in 2018, leading to the abolition of 74 of them from 2019 to 2024, there are 12 news in the past two years.
This is why the Court of Auditors considers “Necessary to initiate the rationalization of this tax patchwork”starting by removing 44 of these taxes from the 2026 finance bill. In addition to those mentioned in the preamble, the tax applicable to the games are concerned, the annual contribution on rental income or the tax on permanent, temporary or seasonal foreign workforce. “This approach should lead to simplifying excessively complex taxes and deleting legally fragile devices or whose effects contravene the objectives that they are supposed to pursue”pleads the report.
Then in 2027, the Court invited the public authorities to re -examine 30 other taxes in four sectors: pharmacy/drugs, food control of food, vocational training and financing of public services and local equipment. Dark devices such as the tax for the development of vocational training in the repair professions of the automobile, cycle and motorcycle, or that on registration on transport vehicles, could thus be deleted, merged or backed by another device. In a third step, the Court of Auditors proposes that the State systematizes this rationalization by enrolling it in the next law of public finance programming. What would lead to re -examining at least 99 additional taxes, says the report.
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These three cumulative scenarios would have the merit of “Simplify the national tax landscape and improve the readability and efficiency of the tax standard”without it implying “Significant loss of recipes”takes care to specify the Court of Auditors. This is not less important, in these tormented times on the budgetary plan.
