FRENCH LOCAL TAXES WEIGHT |
( © Created by Philippe IMBERT – Atelier des taxes
locales )
The amounts
at stake in terms of local taxes are considerable, both for the owners or
occupants taxpayers who pay the taxes and for local communities that receive
them. After considering the weight of French local taxes, you will find in the
present site the various policies of some “Communes”, which results in a more
or less important addition for taxpayers.
The
comparison of the amount of local taxes in 2007, 2003 and 2002 as well as the
comparison of the amount of those taxes with the amount of other taxes are
revealing.
Weight of the four local taxes in 2007 (in billion euros), from the products voted
|
|
Municipalities and groups |
Counties |
Regions |
TOTAL |
Local
direct tax
|
39,25
|
19,02
|
4,62
|
62,89
|
Evolution 2007/2002 |
+
21,29% |
+ 36,25 %
|
+ 54 % |
+ 27,5 %
|
Real
property tax on developed land |
12,16
|
5,78 |
1,68 |
19,62 |
Real
property tax on undeveloped land |
0,77
|
0,05 |
0,01 |
0,83 |
Business tax |
16,45
|
8,43
|
2,92
|
27,79
|
Residence tax |
9,87
|
4,77 |
0,00
|
14,64
|
Weight of the four local taxes in 2003 (in billion euros), from the products voted
|
|
Municipalities and groups |
Counties |
Regions |
TOTAL |
Local direct tax
|
33,49
|
14,77
|
3,05
|
51,31
|
Evolution 2003/2002 |
+3.5% |
+ 5.9% |
+ 1.6% |
+
4.0% |
Real
property tax on developed land |
10,20 |
4,45 |
1,11 |
15,76 |
Real
property tax on undeveloped land |
0,85 |
0,04 |
0,01 |
0,90 |
Business tax |
14,19 |
6,59 |
1,93 |
22,71 |
Residence tax |
8,25 |
3,69 |
0,00 |
11.94 |
Weight of the four local taxes in 2002 (in billion euros), from the products voted
|
|
Municipalities
and groups |
Counties |
Regions |
TOTAL |
Local
Direct tax
|
32,36 |
13,96 |
3,00 |
49,32 |
Real
property tax on developed land |
9,68 |
4,14 |
1,07 |
14,89 |
Real
property tax on undeveloped land |
0,82 |
0,04 |
0,01 |
0,87 |
Business tax |
14,05 |
6,33 |
1,93 |
22,30 |
Residence tax |
7,81 |
3,49 |
0,00 |
11,40 |
Weight
of the four direct local taxes compared with weight of the other taxes |
To better
appreciate the weight of direct local taxation, we draw a parallel between its
amounts and the amount generated by the other taxes paid in France.
In 2007,
here is the result of the comparison :
- Corporate
Tax : 50,84
billions Euros
- Income tax
: 50,03
billions Euros
- VAT :
131,51
billions
Euros
- Local taxes
: 62,89
billions Euros
In 2003,
here is the result of the comparison :
- Corporate
Tax : 34.60 billions Euros
- Income tax
: 53.10 billions Euros
- VAT :
109.80 billions Euros
- Local taxes
: 51.31 billions Euros
Estimated
evolution in French local taxation
|
The continual
increase in the local taxes and the parallel decline of the income tax have
transformed local taxes in the second amount of taxes paid by French people.
The will of
the French government to decentralize is going together with a transfer of
some powers from the state to local entities.
As the
communes, regions and departments (counties) receive new missions without all
the money needed to face these new missions, this will oblige them to increase
their resources and, thus, the local taxes they receive.
Although the
weight of regions and departments (counties) in local taxation is currently
much lower than the one of the “Communes”, a risk exist that this weight would
increase in the years to come.
|