The efficiency of tax expenditures related to sustainable development
Description
For the purposes of an inquiry requested by the Senate Finance Committee, the Court has identified all the tax arrangements that may have an impact on the environment. This shows that expenditure that is unfavourable to sustainable development is growing, now higher than that of environmentally friendly expenditure. Their respective impacts are therefore likely to be reversed despite the collective effort towards sustainable development. The accumulation of tax arrangements, which were poorly monitored and with uncertain efficiency, was not consistent. The Court makes ten recommendations.
This report is available on [the Court’s website] (https://www.ccomptes.fr/fr/publications/lefficience-des-depenses-fiscales-relatives-au-developpement-durable).
The published files correspond to the data used in the preparation of the report.
Resources
| Name |
Format |
Description |
Link |
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8 |
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https://www.data.gouv.fr/fr/datasets/r/84ac8cb2-c097-4ff9-baf6-d96f818d0cb0 |
Tags
- developpement-durable
- dispositifs-fiscaux
- cour-des-comptes
- senat
- commission-des-finances
- juridictions-financieres