Question 25464 — taxes and duties

Summary

Mr. François André draws the attention of the Minister of Action and Public Accounts to the issues relating to the fight against tax fraud. This constitutes an essential lever in order to consolidate tax morale and guarantee the conditions for fair competition between economic actors. Requested by the Prime Minister, the Court of Auditors published a report on fraud in compulsory deductions on 2 December 2019. He was asked to measure the shortfall in State revenue and to formulate, if necessary, proposals in order to strengthen the anti-fraud system. Firstly, the Court of Auditors emphasizes that the work of quantifying fraud remains to be carried out within the tax administration. Unlike the majority of OECD countries, France has not implemented an approach estimation of the tax gap, namely the difference between what is owed by taxpayers and what is actually recovered. However, these estimates seem necessary in order to adjust the positioning of tax services and deploy an effective strategy for controlling and repressing breaches. In this regard, the Court of Auditors recommends in particular to provide for random tax audits in order to estimate irregularities by sampling and extrapolation. Secondly, the Court of Auditors welcomes the significant strengthening of anti-fraud tools, undertaken over the past ten years. It usefully recalls the progress resulting from the law of October 23, 2018 relating to the fight against fraud. This text notably broadens the scope of intervention of the judicial authority in this matter, by adjusting the “Bercy lock”, by strengthening the services tax investigations and developing transactional procedures. The Court of Auditors recommends improving existing tools for detecting and sanctioning fraud, particularly at the interministerial and multilateral levels. In this regard, the Prime Minister recalled the measures already introduced by the Government and announced several avenues for reflection. Thus, he asks him to specify the modalities and the timetable which could be considered in order to implement these announcements and deepen the efforts undertaken by the Government in the fight against tax fraud.

Machine translation from French. The official text remains authoritative.

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