The Tax System in France

The tax system in France characterized by stability for a list of taxes and fees, the rules for their application. The same tax rates are reviewed annually, taking into account the economic situation and the direction of economic and social policy.

Among the main features of the French tax system should be identified such as the social dimension, the predominance of indirect taxes, the special role of income tax, accounting territorial aspects, the flexibility of the system, combined with the rigor, the general system of benefits and discounts, openness to international tax treaties.

A distinctive feature of the tax system in France – the high share of contributions to social purposes.

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