Mapping of the taxes affected, according to the scope chosen for the report of the Council on compulsory levies (2007-2013)
Description
Heir to the Tax Council, the Council for Compulsory Levies (CPO) has been responsible since 2005 for assessing the evolution and economic, social and budgetary impact of all compulsory levies, as well as for making recommendations on any question relating to these levies ([source](http://www.ccomptes.fr/Institutions-associationes/Conseil-des-prelevements-obligatoires-CPO3)).
On 4 July 2013, the Council for Compulsory Deductions (CPO) published a report on the taxation affected. In the framework of the Public Finance Programming Act for the years 2012 to 2017, the Government undertook to submit to Parliament a report on taxes of any kind allocated to third parties other than local authorities and social security bodies. The Prime Minister has decided to entrust the CPO with carrying out this study, which will serve as a reference for the document that the Government is about to submit to Parliament ([source](http://www.ccomptes.fr/Publications/Publications/La-fiscalite-affectee-constats-enjeux-et-reformes)).
The report, presented by the general rapporteur of the CPO, was deliberated and adopted during the session of 27 June 2013. Preliminary studies to the report were carried out by several senior officials from the Council of State, the Court of Auditors and the General Inspectorate of Finance. These studies are working documents which are not binding on the Council as such and can be consulted on the [ECA website, CPO section] (http://www.ccomptes.fr/Publications/Publications/La-fiscalite-affectee-constats-enjeux-et-reformes).
[The first study](http://www.ccomptes.fr/content/download/60326/1495040/version/1/file/Rapport_particulier_1_contours_juridiques_historiques_taxes_affectees.pdf) proposed a typology of the tax affected and defined the scope of work of the CPO. [The second study](http://www.ccomptes.fr/content/download/60327/1495050/version/1/file/Rapport_particulier_2_amplitude_recourse_taxes_affectees.pdf) established a quantitative mapping of the taxes affected according to the scope chosen. [The third study](http://http://www.ccomptes.fr/content/download/60329/1495070/version/1/file/Rapport_particulier_3_analyse_economique_fiscalite_affectee_impact_sur_assujettis.pdf) looked at the effects of the tax affected. [The fourth study](http://http://www.ccomptes.fr/content/download/60330/1495080/version/2/file/Rapport_particulier_4_+effets_taxes_affectees_sur_finances_publiques.pdf) was devoted to the analysis of the main reasons for using this method of financing and the attempts at framing it.
This dataset traces the latest version of the mapping (with slightly updated data) established by the second study, for the years 2007 to 2013 (forecast 2012 and 2013 data), starting from:
- declarative data collected by the departments of the Ministry responsible for the budget from bodies benefiting from the tax affected and their supervisory authorities (this data feeds into the status of ways and means annexed to the draft budget law);
- data collected in the context of checks carried out by financial courts or inspection bodies;
- data published in the activity reports of bodies benefiting from affected taxation.
These data have been completed, corrected and restated several times, within the time allotted to the individual rapporteur. They may require additional corrections and restatements, as well as updates related to revenue actually collected in 2012 and 2013.
The amounts are expressed in millions of euros.
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