Alongside the main taxes, which include social levies, value added tax, income tax and corporation tax, taxpayers in France are subject to a wide range of taxes of various kinds, commonly grouped under the heading of “low-yield taxes”. Representing relatively modest financial stakes compared to other compulsory levies, these low-yield taxes have long remained a blind spot in the analysis of taxation in France, despite their proliferation and
the questionable relevance of many of them. The Court of Accounts, acting on a citizen-initiated request, is publishing a new investigation into the 243 taxes with a yield of less than €175 million in 2024. It considers it necessary to resume rationalising this fragmented tax landscape and, to that end, proposes three cumulative scenarios that could lead to a far-reaching simplification, without any significant loss of revenue for general government.
