ors 2017 - economie.gouv.fr · amounts on deposit (€m) 2015 2016 2017 legal professions...

K E Y P E R F O R M A N C E

I N D I C A T O R S

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2017 Key performance indicatorsPUBLIC FINANCES DIRECTORATE GENERAL 3

ASSISTING INDIVIDUAL AND BUSINESS USERS (in millions)

THE DGFiP’s USERS AND ONLINE SERVICES (in millions)

2015 2016 2017Number of individual users visiting in person during tax seasonsTax return season 6.2 5.4 5.4Tax notice season 10.5 9.0 9.2Number of calls received by call centresTax Service Call Centre (basic information for individuals and businesses) 3.0 3.1 3.6Direct Debit Service Centre (direct debit management for individuals and businesses) 4.6 4.6 3.9Contact centres (22 départements served end 2017) (1) 0.4 0.9 2.5Public Pensions Service (pensioners and active civil servants) 0.6 0.5 0.6Number of e-mail contactsE-mails sent to Individual Tax Departments 5.1 5.1 5.4E-mails sent to Business Tax Departments 2.0 2.4 3.1E-mails sent to Direct Debit Service Centres 0.7 0.8 0.6E-mails sent to Public Pensions Service 0.07 0.08 0.14Secure messaging service on the impots.gouv.fr website 1.8 3.2 5.0TOTAL 35.0 35.1 39.4

2015 2016 2017The impots.gouv.fr website for individual usersTotal visits to the website (public pages) 114.4 127.6 151.5Use of income tax simulator (public pages) 27.7 19.2 20.2Access to personal account at impots.gouv.fr 82.2 118.5 148.9Access to personal account via "mon service public.fr" (ended in 2016) 1.5 0.5 -Online personal income tax filing (personal account and EDI) (1) 16.6 21.2 24.2Number of personal income tax filers (personal account and EDI) (1) 14.6 18.0 20.5Number of amended returns filed online after reception of tax notices (personal account) 0.09 0.11 0.18Number of direct debits of tax payments (personal account) 1.3 1.5 2.1Number of online payments (public and personal account) 9.6 11.9 15.9Number of users opting for total paperless procedures (income tax filing and tax notices)

5.2 6.8 9.0

On-line queries for real-estate transaction records 0.3 0.4 1.2The Impots.gouv mobile phone appNumber of payments made using app 0.6 0.8 1.1The impots.gouv.fr website for businessesAccess to the subscriber area for businesses 26.0 30.0 30.4The collectivites-locales.gouv.fr websiteVisits 3.7 4.1 4.2

(1) EDI (Electronic Data Interchange)

The DGFiP - Working for its users

2015 2016 2017

The tipi.budget.gouv.fr websitePayment of taxes and services at the tipi.budget.gouv.fr website 1.1 2.0 2.7The amendes.gouv.fr websitePayment of fines 11.0 13.2 14.3The amendes.gouv mobile phone app (opened in January 2015)Payment of fines 0.7 1.4 1.7Sales of electronic tax stamps (2)

Number of electronic tax stamps purchased 0.4 (3) 1.3 2.1Total amount of electronic tax stamps purchased 29 74 120Percentage of formalities payable by electronic tax stamps 53% 69% 85%The cadastre.gouv.fr websiteTotal visits to site 16.3 19.0 20.4The ventes-domaniales.fr websiteTotal visits to site 2.6 2.4 2.4

The pensions.bercy.gouv.fr website (become retraitesdeletat.gouv.fr in June 2016)Total visits to site 1.5 1.2 1.6(2) Excluding tax stamps for legal documents and long-term visas serving as residence permits (VLS/TS)(3) Electronic tax stamps purchased exclusively for passports

(1) This table shows the percentage of electronic payments from individual users based on the number of direct debit contracts effectively used (at least one direct debit transaction) and the number of online payments (excluding advance payments for personal income tax) in a given year, compared to the number of taxpayers that year.

PAPERLESS TAX PAYMENTS

INDIVIDUALS’ TAXESPercentage of payments made electronically (1) 2015 2016 2017Personal income tax

Monthly direct debit 58.2% 58.9% 58.8%Direct debit on payment due date 8.1% 8.4% 9.6%Online payment 7.3% 9.1% 12.5%TOTAL 73.6% 76.4% 80.8%

Residence taxMonthly direct debit 34.6% 36.2% 36.6%Direct debit on payment due date 6.2% 6.4% 7.0%Online payment 10.0% 12.7% 15.9%TOTAL 50.8% 55.3% 59.4%

Property taxMonthly direct debit 29.7% 30.4% 31.1%Direct debit on payment due date 9.2% 9.4% 10.5%Online payment 9.1% 11.6% 16.7%TOTAL 48.0% 51.4% 58.3%

All taxesMonthly direct debit 38.0% 38.9% 39.3%Direct debit on payment due date 7.8% 8.0% 9.0%Online payment 9.0% 11.5% 15.4%TOTAL 54.8% 58.4% 63.7%

BUSINESS TAXESPercentage paid online 2015 2016 2017Corporation tax 99.0% 99.6% 99.5%VAT 99.8% 99.7% 99.7%Payroll tax 64.8% 88.6% 91.5%


REFUNDS AND RELIEF GRANTED BY THE DGFiP (€m)

FINANCIAL SERVICES

Central government taxes 2015 2016 2017Personal income tax 4,608 4,766 4,598Corporation tax 26,201 26,627 29,058VAT 51,732 52,284 53,332Others including earned-income tax credit(1) and the 3% tax(2) 8,968 6,941 12,920TOTAL 91,509 90,618 99 908(1) In 2015, 5.9 million tax households benefited from the earned-income tax credit at a cost of €1.962 million. The earned-income tax credit was abolished in 2016.(2) Data for 2017

Local taxes 2015 2016 2017Local economic contribution (CET) and local business tax 6,307 6,725 6,970Property tax 990 1,475 1,508Residence tax 3,797 3,978 3,674Others 582 531 513TOTAL 11,676 12,709 12,665

DEPOSITS OF FUNDS WITH THE PUBLIC TREASURYNumber of accounts 2015 2016 2017Central government 7,725 7,531 7,344Government-funded institutions 12,553 12,552 12,605Local public sector 26,101 28,348 30,734Others (chambers of commerce and industry, etc.) 1,543 1,516 1,436Invest for the Future programme (National Loan Programme) 49 57 67Interest-earning accounts 16 20 20Ministerial fiscal and accounting officers 81 81 81TOTAL 48,068 50,105 52,287

Amounts on deposit (€m) 2015 2016 2017Central government 2,567 1,453 1,329Government-funded institutions 16,201 16,517 17,808Local public sector 839 935 986Others (chambers of commerce and industry, etc.) 4,729 3,500 4,308Invest for the Future programme (National Loan Programme) 39,521 36,488 34,301Interest-earning accounts 1,532 1,541 1,500Ministerial fiscal and accounting officers 24,687 23,641 22,175TOTAL 90,076 84,075 82,407

Amounts on deposit (€m) 2015 2016 2017Legal professions (notaries, etc.) 26,552 29,979 34,484Court-appointed receivers 6,121 6,052 5,920Individuals (including protected by the law under guardianship or curators) 112 118 134Bailiffs 445 439 444Social security funds 214 208 87Social housing offices (OPHs) 230 223 245Other customer categories 1,012 1,250 1,260TOTAL 34,686 38,269 42,574

Consignments 2015 2016 2017Number 664,962 648,774 637,300Amounts on deposit (€m) 3,274 3,460 3,453

CAISSE DES DÉPÔTS’S OFFICIAL RECEIVER ACTIVITY (1) 2015 2016 2017Number of accountsLegal professions (notaries, etc.) 16,454 16,338 17,576Court-appointed receivers 7,846 6,531 5,198Individuals (including protected by the law under guardianship or curators) 16,534 13,870 11,727Bailiffs 3,436 3,370 3,344Social security funds 1,125 1,081 976Social housing offices (OPHs) 312 305 278Other customer categories 3,417 3,352 3,254TOTAL 49,124 44,847 42,353(1) Changes to the information system concerning this activity have modified the usual headings, but have no impact on the aggregate figures.


LAND REGISTRY AND REGISTRATION

Land registry 2015 2016 2017PublicationsSales 1,293,409 1,366,505 1,546,455Registrations 956,649 964,888 1,073,855Deregistrations, notes and entries 341,948 337,685 344,579Others (1) 926,734 927,442 945,638Requests for information 5,910,864 6,119,902 6,593,133Requests for copies of records and documents 364,524 488,833 624,954Special tasks

Land consolidation reports 12,466 10,696 15,141Land reorganisation reports 69,086 28,412 62,427Expropriation orders 4,099 3,743 3,755

TOTAL 9,879,779 10,248,106 11,209,937including formalities completed online 4,871,177 6,332,367 7,842,594

% 49.3% 61.8% 70.0%(1) Inheritance certificates, gifts with distribution, amendment certificates

Registration 2015 2016 2017Declarations of estates 763,398 793,600 833,894Declaration of gifts 250,451 261,360 300,582Articles of incorporation (2) 366,323 261,971 251,009Deeds (3) 491,445 367,820 208,636Gifts with distribution 50,346 52,021 57,655Others 727,506 713,382 719,328TOTAL 2,649,469 2,450,154 2,371,104(2) Lower volumes owing to the elimination of the obligation to register certain company incorporation instruments in July 2015 (Art. 24 of Act no. 2014-1545 of 20

December 2014)(3) Lower volumes owing to extension of the scope of notarised deeds subject to paiement sur état (amount paid on the basis of information in a specific official docu-

ment) which are therefore exempted from the registration procedure

LAND RECORDS

Situation as at January 1st 2015 2016 2017Accounts of owners 37,358,163 37,504,639 37,716,192Premises 51,282,793 51,867,253 52,396,051Non-subdivided plots of land and tax subdivisions 104,573,603 104,813,887 105,072,831Items in the computerised directory of roads and localities 7,309,326 7,336,915 7,354,359

Work carried out 2015 2016 2017PlanReorganised plots of land or tax subdivisions 75,137 48,692 59,919Land records, work to update the cadastral mapSurvey documents 190,280 191,125 192,402Number of changes reported 595,902 569,774 570,903Number of extracts of deeds and consolidation sheets processed 1,931,913 2,018,713 2,046,928Land assessmentsProcessed declarations of developed land 1,420,168 1,430,535 1,330,895Changes processed regarding non-developed land 632,508 613,610 587,251Issue of informationLand map excerpts printed out from www.cadastre.gouv.fr 15,300,001 18,531,104 18,886,777Model 1 and 3 excerpts (1) 4,716,775 4,583,434 5,112,801Total information actions 20,016,776 23,114,538 23,999,578(1) Includes the excerpts produced using the Land Records Office Data Server (SPDC) by notarial offices since 2004 and by surveyors since 2007.


PUBLIC REVENUES COLLECTED BY THE DGFiP

The DGFiP’s public finances tasks

Personal income tax 2015 2016 2017Number of tax households 37,429,451 37,683,595 37,889,181including: Number of taxable households (1) 17,081,041 16,124,389 16,344,784

Number of non-taxable households (1) 13,928,538 15,245,175 15,551,861Number of tax households receiving a refund (2)

6,419,872 6,314,031 5,992,536

Revenues accruing to central government (€m) 75,897 76,554 77,622

VAT 2015 2016 2017Number of taxable businesses 5,443,278 5,570,478 5,749,852including: Actual bookkeeping system 1,404,253 1,411,816 1,422,905

Simplified bookkeeping system 1,956,606 1,985,875 2,040,550Micro business profits and special non-commercial profits

1,627,657 1,723,697 1,842,009

Simplified agricultural system 454,762 449,090 444,388Revenues accruing to central government (€m) 172,849 178,421 188,714Revenues accruing to various bodies (€m) 11,817 11,734 11,533TOTAL (en M€) 184,666 190,155 200,247

Wealth tax 2015 2016 2017Number of tax returns 342,942 351,152 358,198Revenues accruing to central government (€m) 5,224 5,051 5,067

Corporation tax 2015 2016 2017Number of taxable businesses 2,020,532 2,097,619 2,204,018Revenues accruing to central government (€m) 59,749 56,616 64,773

Residence tax 2015 2016 2017Number of tax assessment notices 30,027,542 29,358,071 29,469,635Revenues accruing to local authorities (€m) (3) 22,046 22,149 22,575(1) As of 2014, the data are presented after eliminating the tax credit equal to the non-discharging withholding tax(2) These are tax households where the assessment results in a negative tax amount (not counting any advance payments).(3) Income corresponding to local taxes

Social contribution on corporate income tax 2015 2016 2017Revenues accruing to central government (€m) 1,143 1,158 1,324

Public broadcast licence fee 2015 2016 2017Revenues accruing to various bodies (€m) 3,666 3,867 3,930

Property tax 2015 2016 2017Number of tax assessment notices 31,071,590 31,296,942 31,686,934Revenues accruing to local authorities (€m) (1) 38,680 40,360 41,031

TASCOM (3) 2015 2016 2017Revenues accruing to central government (€m) 190 187 286Revenues accruing to local authorities (€m) (1) 745 752 945TOTAL (€m) 935 939 1,231

Business premises contribution + ancillary taxes + flat-rate tax on network businesses (4) 2015 2016 2017Number of tax assessment notices 4,519,474 4,679,903 4,911,470Revenues accruing to central government (€m) 186 195 204Revenues accruing to local authorities (€m) (1) 10,513 10,803 10,938of which business premises contribution (CFE) and ancillary taxes 8,961 9,211 9,314of which flat-rate tax on network businesses (IFER) 1,552 1,592 1,624TOTAL (€m) 10,699 10,998 11,142

Registration (€m) 2015 2016 2017Special tax on insurance policies accruing to local government 6,848 7,047 7,155

accruing to various bodies (5) 2,329 1,155 997accruing to central government 158 224 184

Transfers for valuable consideration 618 680 644Transfers without valuable consideration: gifts under gift deeds 1,656 1,799 2,273Transfers without valuable consideration: estates 10,630 10,693 10,557Property registration tax accruing to local government 8,901 9,598 11,161

accruing to central government 394 386 437Other revenues and penalties 710 806 705

TOTAL (€m) 32,244 32,388 34,113

CVAE (2) 2015 2016 2017Revenues accruing to central government and other entities (€m) 57 56 41Revenues accruing to local authorities (€m) (1) 14,097 14,539 14,560TOTAL (€m) 14,154 14,595 14,601

(1) Revenues from local taxes(2) Contribution on business value added(3) Tax on retail floor space(4) CFE (business premises contribution) and IFER (flat-rate tax on network businesses)(5) Since 2016, the DGFiP has no longer been tasked with collecting the special tax on insurance policies (TSCA) levied on supplementary health insurance policies on

behalf of the Central Social Security Agency (ACOSS). It does however recover this tax on motorised land vehicles (VTM) which yields lower revenues


Stamp duty and assimilated taxes (€m) 2015 2016 2017Tax on company cars accruing to various bodies 756 543 31 (1)

accruing to central government - 150 -Single stamp 198 206 382Other revenues and penalties 108 307 282TOTAL (€m) 1,062 1,206 695

Other taxes (€m) 2015 2016 2017Levies on investment income 3,800 3,524 3,707Minimum local business tax contribution 21 8 16Withholding taxes and income tax for non-residents 940 628 1 017Other revenues accruing to central government 4,216 3,558 3,022Other revenues accruing to local authorities 2,827 3,064 3,554Payroll tax 13,228 13,395 13,773Social contributions 19,723 20,396 20,709Other revenues accruing to various bodies 3,756 3,542 3,294TOTAL (€m) 48,511 48,115 49,092

Government’s non-tax revenues (€m) 2015 2016 2017Revenues accruing to central government 14,411 16,291 13,818Revenues accruing to local authorities 70,196(2) 73,120(2) 59,527TOTAL (€m) 84,607 89,411 73,345

Grand total of revenues collected by the DGFiP (€m) 2015 2016 2017Revenues accruing to central government 353,155 357,499 375,224Revenues accruing to local authorities 174,853 181,432 171,446Revenues accruing to various bodies 55,275 54,632 54,267TOTAL (€m) 583,283 593,563 600,937

(1) Changes made to the tax collection calendar account for the low 2017 VAT figures(2) Final figures

RECOVERY ACTION

INDIVIDUALS’ TAXES 2015 2016 2017 (1)

Dunning operationsFollow-up letters/final notices to pay 7,529,112 12,588,683 10,863,354

Formal recovery - "Standard" actionsNotice to garnishee 5,639,110 5,630,993 5,951,580

Formal recovery - "Further" actionsRecovery of fraudulently transferred assets

25 24 19

Property seizure 310 284 298Bankruptcy petitions 97 86 116

Legal proceedingsCivil court 1,015 1,136 1,153Commercial court 370 343 387Administrative court 299 323 423

Disputed claims Appeals against prosecution 3,114 3,429 3,596Other claims (2) 273 257 271

BUSINESS TAXES 2015 2016 2017 (1)

Dunning operationsFollow-up letters/final notices to pay 1,673,135 1,703,478 1,573,548

Formal recovery - "Standard" actionsNotice to garnishee 807,263 873,942 983,672

Formal recovery - "Further" actionsInterim measures 2,359 1,969 1,646Property seizure 112 115 81Bankruptcy petitions 1,129 1,252 1,262

Legal proceedingsCivil court 2,114 1,558 1,255Commercial court 2,646 2,974 2,952Administrative court 116 128 141

Disputed claimsAppeals against prosecution 1,158 1,061 1,134Other claims(2) 1,517 1,722 1,690

FINES AND FINANCIAL PENALTIES 2015 2016 2017 (1)

Formal recovery - "Standard" actionsAccount freezing injunctions 4,503,493 4,461,354 4,752,883

(1) Provisional figures 2017(2) As of 2014, only claims associated with collective insolvency proceedings.


TAX AUDITS

1 – Unpaid taxes and penalties (€m) 2015 2016 2017Notified taxes net of penalties 16,121 15,292 13,981Penalties (including penalty interest) 5,072 4,175 3,922Total taxes and penalties (1) including: 21,193 19,467 17,903

Tax credit and taxes not refunded 1,627 1,746 1,755Notified amounts pending confirmation from consultative bodies 3,312 3,216 2,692

Notified taxes and penalties undergoing formal recovery 16,255 14,505 13,456(1) Including €1,316 billion paid to the Offshore Disclosure Unit (STDR) – €967 million in taxes and €348 million in penalties

2 – Fiscal results of tax audits (€bn) 2015 2016 2017Amount of revenues (1) 12.2 11.1 9.4(1) Revenues received as a result of tax audits in the current year and previous years, follow-up of declarations of estates and wealth taxes, and from cases handled by the Offshore Disclosure Unit

3 – Audits giving rise to punitive action 2015 2016 2017Amount of taxes and penalties from on-site enforcement operations (1) 7,841 4,923 6,454Enforcement operations as a proportion of total on-site audits 31.0% 31.0% 29.9%Number of tax raids 210 204 215(1) Application of penalties of 40% or higher

4 – Criminal proceedings 2015 2016 2017Number of cases referred to the courts, of which: 1,195 1,116 1,095

Complaints filed for tax evasion 948 862 879Cases referred to the "Tax Police" 79 81 44Complaints for tax fraud 135 133 141Obstruction proceedings 33 40 31

Net revenues by tax (€m): 2015 2016 2017Corporation tax 4,837 4,029 3,930Personal income tax (1) 2,789 2,817 2,454Value added tax 2,235 2,267 2,129VAT credit refunds 1,513 1,617 1,602Registration duties (1) 1,726 1,635 1,353Wealth tax (1) 1,016 637 627Local taxes 510 680 593Sundry taxes (2) 1,495 1,610 1,293(1) Including €290 million in personal income tax, €219 million in registration duties and €280 million in wealth tax paid to the Offshore Disclosure Unit(2) Including the general social security contribution, the social security debt repayment contribution, the public broadcast licence fee and ancillary turnover taxes. For the Offshore Disclosure Unit, this line item includes taxes and penalties associated with the general social security contribution, the social security debt repayment contribution, and social and solidarity levies.

Breakdown of complaints for tax fraud and cases referred to the "Tax Police" 2015 2016 2017Proposals for proceedings sent to the Tax Infringements Commission 1,061 944 973Complaints lodged (tax evasion and "tax police"), of which: 1,027 943 923

No return and undeclared business activity 453 433 415Concealment of earnings 413 331 391Fictitious transactions 15 18 57Other fraudulent schemes 146 161 60

5 – Audit coverage (numbers of audits) 2015 2016 2017Business auditsBusiness desk audits 177,549 171,356 162,186Desk audits of VAT credit refund requests 116,958 122,024 123,691On-site public broadcast licence fee audits 68,652 64,233 68,866Accounting audits 46,266 45,314 44,287Right of inquiry (Art. L. 80 F to L. 80 J of the Book of Tax Procedures) 1,871 1,612 1,661

ADMINISTRATIVE PHASECases received 2015 2016 2017AppealsPersonal income tax 1,038,399 781,338 723,091Property tax 304,318 302,932 317,607Residence tax 888,088 876,739 887,477Corporation tax and other central government taxes 50,865 55,623 56,550Local business tax, local economic contribution and cap based on value-added 190,524 369,765 315,640Turnover taxes 52,393 52,585 46,040Vacant premises tax 93,053 94,806 91,037Registration duties 24,756 23,743 21,016Public broadcast licence fee 427,995 417,207 412,782Tax cap 36 17 6TOTAL 3,070,427 2,974,755 2,871,246Requests for equitable reliefPersonal income tax 200,779 191,542 168,392Property tax 149,068 114,328 67,051Residence tax 494,792 396,970 370,399Corporation tax and other central government taxes 2,218 2,001 2,007Local business tax and local economic contribution 21,745 36,410 26,135Turnover taxes 157,221 129,591 107,455Registration duties 13,778 13,284 12,763Public broadcast licence fee 363,008 290,942 267,301TOTAL 1,402,609 1,175,068 1,021,503GRAND TOTAL 4,473,036 4,149,823 3,892,749

Audits of individual taxpayers 2015 2016 2017Desk audits of personal income tax 853,387 816,308 855,701Desk audits of taxes on assets 94,410 99,068 86,746On-site public broadcast licence fee audits 26,707 17,649 12,363Audits of individual taxpayers' situations 3,902 3,557 3,613

DISPUTED CLAIMS


Cases processed 2015 2016 2017AppealsPersonal income tax 1,005,783 788,067 728,970Property tax 310,984 311,185 321,231Residence tax 901,733 891,226 895,878Corporation tax and other central government taxes 53,640 57,218 53,543Local business tax, local economic contribution and cap based on value-added 214,685 366,519 316,998Turnover taxes 51,450 51,322 44,954Vacant premises tax 96,962 99,019 91,276Registration duties 25,129 25,118 23,335Public broadcast licence fee 434,611 422,974 417,519Tax cap 42 15 14TOTAL 3,095,019 3,012,663 2,893,718Requests for equitable reliefPersonal income tax 202,069 194,494 171,833Property tax 143,064 136,810 70,960Residence tax 496,217 429,470 376,009Corporation tax and other central government taxes 2,469 2,154 2,210Local business tax and local economic contribution 25,009 36,043 26,516Turnover taxes 155,376 128,699 106,715Registration duties 14,106 13,558 13,303Public broadcast licence fee 366,195 314,763 271,611TOTAL 1,404,505 1,255,991 1,039,157Discretionary tax relief decisions (all taxes including public broadcast licence fee) 846,201 2,321,180 (1) 1,048,812Written answers to requests for information 192,551 139,542 123,004TOTAL 1,038,752 2,460,722 1,171,816GRAND TOTAL 5,538,276 6,729,376 5,104,691(1) The increase in the amount of discretionary tax relief is due to government initiatives in favour of elderly persons on low incomes

CASES REFERRED TO COURTSNumber of cases 2015 2016 2017Administrative jurisdictionsAdministrative courts 18,697 20,439 17,154Administrative courts of appeal 3,915 3,879 3,801Conseil d'État 354 440 477Judicial courtsHigh courts 751 868 1,039Court of appeal 256 220 272Court of cassation 53 58 85

AMICABLE PROCEEDINGSAmicable proceedings 2015 2016 (1) 2017Proceedings opened 173 212 250Settlements 156 238 251Cases pending at the end of year 566 794 814(1) According to new OECD standards, effective as from 1 January 2016

Total actual expenditure (€m) 2015 2016 (2) 2017 (3)

Regions 29,697 28,453 30,630Départements (4) 74,417 75,269 74,562Municipalities 94,819 95,442 96,137Intermunicipal cooperation groups with their own tax raising powers 30,506 31,194 32,547TOTAL 229,439 230,358 233,876

Capital expenditure (€m) 2015 2016 (2) 2017 (3)

Regions 11,283 10,580 11,229Départements (4) 13,241 13,186 13,128Municipalities 25,481 25,696 27,225Intermunicipal cooperation groups with their own tax raising powers 9,740 9,699 10,193TOTAL 59,745 59,161 61,775(1) Excluding expenditure for hospitals, syndicates of communes, etc. and excluding specific budgets(2) Updated figures(3) Provisional figures for 2017 (4) Including the Greater Lyon Metropolitan Area as of 2015 and the Single Territorial Authorities (CTU) of French Guiana and Martinique as of 2016

Expenditure (€m) 2015 2016 2017Civil and military retirement pensions and temporary disability benefits 52,537 53,156 53,880 Military disability pensions and war victims' and other pensions 2,095 1,973 1,924

Revenues (€m) 2015 2016 2017Civil and military retirement pensions and temporary disability benefits 53,301 53,908 55,876 Military disability pensions and war victims' and other pensions 2,054 1,984 1,919 (1) Special allocation account

CENTRAL GOVERNMENT EXPENDITURE PAID BY THE DGFiP

LOCAL PUBLIC SECTOR EXPENDITURE PAID BY THE DGFiP(1)

PUBLIC SECTOR PENSIONS - SPECIAL FUND(1) ACCOUNT

Breakdown of expenditure 2015 2016 2017General budget (€m) 404,760 417,687 439,348Including: Intervention expenditure 42.8% 44.1% 45.3%

Personnel expenditure 30.0% 29.5% 29.1%Debt service 10.4% 9.9% 9.5%Operating expenditure 13.6% 13.4% 13.1%Capital expenditure 2.7% 2.6% 2.5%Public authorities 0.2% 0.2% 0.2%Financial transaction expenditure 0.2% 0.3% 0.3%

Special accounts credited with appropriations or not (€m) 225,134 246,143 248,853TOTAL (en M€) 629,894 663,830 688,201


Government immovable property 2015 2016 2017Stock of government property (1) valued by the DGFiP (€m) 61,608 60,763 63,851Proceeds from the management of the State's public and private property (€m) 1,759 3,191 2,308Property transactions

Sales 1,211 1,063 823Acquisitions and leasing 4,627 4,978 4,514

2015 2016 2017Proceeds from sales (€m) 609 560 339

Property tasks 2015 2016 2017Valuation appraisals 166,252 157,310 122,560Expropriation orders 4,395 3,369 2,619

GOVERNMENT PROPERTY

Government movable property 2015 2016 2017Sales (number of batches sold) 23,942 25,150 21,246Proceeds from sales (€m) 44 63 51(1) This stock includes land, non-specific property, specific property and historic and cultural property

INTERNATIONAL COOPERATION AND ACTION

INTERNATIONAL AFFAIRS: FTA (OECD) (1), IOTA (2), BENCHMARKING & ATTRACTIVENESS

2015 2016 2017Number of missions 199 223 300Number of experts dispatched 328 394 277Number of days worked by experts 1,533 1,807 2,134Number of delegations hosted 75 66 43Number of visitors hosted 474 294 506Training given (number of civil servants in attendance, particularly at ENFiP) 202 241 231Twinning operations, bids and OTC contracts 19 16 14Number of seminars organised 9 12 11Number of seconded experts 25 28 28

2015 2016 2017Benchmarking efforts 20 16 11International efforts – FTA OECD and IOTA 30 28 22Attractiveness – Number of businesses (3) 67 69 119(1) FTA OECD: Organisation for Economic Cooperation and Development’s Forum on Tax Administration(2) IOTA: Intra-European Organisation of Tax Administrations(3) Number of referrals to the governmental foreign investor service (tax4Business)


THE DGFiP’S BUDGET

HUMAN RESOURCES

Budget expenditure (€m) 2015 2016 2017Personnel expenditure, including the Tax Policy Directorate 7,074 6,951 6,996Including:

Compensation 4,309 4,213 4,231Social security contributions 2,745 2,720 2,748Social benefits and other payments 20 18 17

Operating and capital expenditure 1,090 1,061 1,076Including:

IT expenditure 181 151 177Professional expenditure 333 340 333Property expenditure 261 261 252Current operating expenditure 73 73 75Rent paid by administrations to the govern-ment on occupied State-owned property

242 236 240

GRAND TOTAL (€m) 8,164 8,012 8,072

Numbers (1) by working hours (2) A B C TotalFull-time staff 89.8% 80.6% 77.4% 82.4%Part-time staff 10.2% 19.4% 22.6% 17.6%

Numbers (1) per grade A B C TotalUnder 30 years old 583 959 3,118 4% of staffMen 259 519 1,277Women 324 440 1,841From 30 to 50 years old 16,054 19,056 14,737 48% of staffMen 7,933 8,767 6,118Women 8,121 10,289 8,619Over 50 years old 14,839 23,053 12,474 48% of staffMen 7,206 6,891 3,540Women 7,633 16,162 8,934TOTAL 31,476 43,068 30,329 104,873Men 15,398 16,177 10,935 42,510Women 16,078 26,891 19,394 62,363Percentage of women 51.1% 62.4% 63.9% 59.5%Percentage of grades 30.0% 41.1% 28.9% 100%(1) Excluding non-established civil servants (contract staff, public contract staff assigned to maintenance, caretaking and catering, etc.)(2) Actual numbers paid excluding long-term leave

A network and its resources

PERFORMANCE INDICATORS

PERFORMANCE-RELATED OBJECTIVES AND INDICATORS RESULTS2015

RESULTS 2016

RESULTS 2017

Indicator 1.1: Percentage of spontaneous filing and payment (taxpayer compliance)1.1.1 Percentage of private individuals complying with their filing obligations [GF-07] NA (1) 97.90% 97.53%1.1.2 Percentage of businesses complying with their filing obligations [GF-14] 94.77% 95.22% 95.32%1.1.3 Percentage of individual taxes paid [GF-06] 98.14% 98.23% 98.18%1.1.4 Percentage of business taxes paid spontaneously [GF-17] 98.26% 98.24% 98.42%1.1.5 Percentage of fines paid [GF-03] 76.88% 75.34% 76.03%1.1.6 Gross collection rate of local revenues (excluding taxes and transfers) for the

previous year as at 31 December of the current year (excluding Public Housing Agencies) [CL-09]

97.98% 97.94% 97.99%

Indicator 1.2: Effectiveness of anti-tax evasion efforts1.2.1 Net rate of collection of taxes and penalties on external tax audit claims for year N-2 [GF-15]

58.88% 65.17% 70.43%

1.2.2 Percentage of audits to combat serious tax evasion [CF-01] 30.96% 31.04% 29.86%1.2.3 Percentage of international tax transactions [CF-33] 10.3% 10.7% 10.5%1.2.4 Percentage of non-pursuance of claims following external tax audit [JF-11] 14.10% 16.01% 23.12%Indicator 2.1: Time taken to settle public expenditures2.1.1 Overall average time to settle civil government expenditures [CE-05] 18.96 days 18.31 days 16.49 days2.1.2 Time taken by accountants to pay local sector expenditure [CL-11] 7.23 days 6.37 days 6.56 daysIndicator 2.2: Processing of public expenditures by invoice processing units2.2.1 Percentage of central government public procurement spending processed by invoice processing units [CE-09]

22.95% 23.39% 27.57%

Indicator 3.1: Quality of public accounts3.1.1 Quality of central government accounts (IQCE) [CE-02] 96.32% 98.96% 97.11%3.1.2 Accounting Performance Index (local accounts) (IPC) [CL-18] 85.95% 86.35% 86.83%3.1.3 Percentage of central government property stock assessed in situ (as part of drawing up the central government balance sheet) [FD-21]

88.18% 96.62% 96.37%

Indicator 3.2: Paperless procedures offered to users3.2.1 Number of personal income tax returns filed online [GF-04] 16,679,657 21,252,808 24,187,1023.2.2 Percentage of personal income tax payments made online [GF-05] 54.81% 58.37% 63.70%3.2.3 Percentage of paperless accounting documents and supporting documentation (in the local public sector) [CL-21]

58.03% 65.54% 69.07%

Indicator 3.3: Speed and quality of information transmitted to users3.3.1 Marianne service quality (IQS) 87.7% (2) 86.5% (2) 83.4%3.3.2 Percentage of transmissions of tax information to local authorities within the legislated timeframe [CL-04]

99.21% (3) 96.44% ND (4)

3.3.3 Percentage of pensions calculated based on Individual Pension Accounts [SRE-10]

44.56% 100.00% 100.00%

Indicator 4.1: Management cost rates and changes in productivity4.1.1 Management cost rates for tax matters [BP-01] 0.82% 0.78% 0.73%4.1.2 Management cost rates for central government expenditures [BP-03] 0.08% 0.07% 0.07%4.1.3 Management cost rates for local public-sector expenditures [BP-02] 0.10% 0.10% 0.11% (5)

4.1.4 Annual change in overall productivity [BP-04] 3.9% 4% (6) 4.6% (6)

Source: 2017 Programme 156 Annual Performance Report, “Tax and financial management tasks performed on behalf of central government and the local public sector”(1) Since 2016, the indicator has been obtained using a new calculation method. The back-calculation of the 2015 results is not available, (results for 2014 stood at

96.87%).(2) Figures back-calculated using the same methods as those first rolled out in 2017(3) Figures back-calculated using the same methods as those first rolled out in 2016(4) In 2017, communication of projected local tax bases and compensation allowances was delayed until after 15 March for two reasons: the extensive restructuring

of local authorities further to the NOTRé Act and the implementation of tax relief in line with the cap on the local economic contribution (CET), a complex tax abo-lished by the 2017 Supplementary Budget Act. Notwithstanding, almost all tax base and compensation allowance information was transmitted by 30 March, and tax relief information by 16 November.

(5) Provisional figure(6) Figure not including direct invoicing by individual healthcare establishments (FIDES)


TRAINING

RECRUITMENT AND PROMOTION EXAMS

Number of staff in training 2015 2016 2017Induction courses (formerly initial training) 8,268 8,115 8,539In-service training 195,643 221,196 245,323Preparation for recruitment and promotion exams 13,513 14,325 12,756

Enrolled Present at exam

Accepted on the main

admission listsGrade ASenior inspector exam 1,119 923 95 Inspector recruitment exam 8,535 3,819 243 Internal inspector promotion exam 4,494 3,047 81 Analyst inspector recruitment exam 527 180 14 Internal analyst inspector promotion exam 185 113 13 Programmer tax inspector recruitment exam 398 132 11 Internal operating system programmer promotion exam 156 90 11 Inspector professional exam 4,535 3,696 162 TOTAL 19,949 12,000 630 Grade BSenior tax controller exam 3,086 2,672 234 Tax controller 1st Class exam 4,269 3,646 459 Tax controller recruitment exam 14,025 8,354 352 Internal tax controller promotion exam 3,720 2,564 317 Special internal tax controller promotion exam 2,956 2,521 211 Programmer tax controller recruitment exam 985 241 53 Internal programmer tax controller promotion exam 157 46 14 TOTAL 29,198 20,044 1,640 Grade B Land Records OfficeSurveyor technician recruitment exam 611 204 28 Internal surveyor technician promotion exam 59 25 6 Lead surveyor professional exam 30 24 6 Surveyor professional exam 78 56 8 Surveyor technician professional exam 24 16 2 TOTAL 802 325 50 Grade CAdministrative employee recruitment exam 17,313 7,923 1,712Internal administrative employee promotion exam 1,602 697 215Public finance technical employee 2nd class professional exam 10 9 8Public finance administrative employee 2nd class professional exam 15 14 14TOTAL 18,940 8,643 1,949GRAND TOTAL 68,889 41,012 4,269

BREAKDOWN OF DGFiP STAFFING

Functions 2015 2016 2017Individual taxation 19% 19% 19%Local public sector 19% 19% 19%Business taxation 14% 14% 14%Government land and assets 10% 10% 9%External tax audit 9% 9% 9%Central government accounting 7% 7% 8%Support functions 8% 8% 8%IT 5% 5% 5%Central services 3% 3% 3%Government Property Management Unit 2% 2% 2%Fines and miscellaneous revenues 2% 2% 2%Audit and risk management 1% 1% 1%Management of funds on deposit 1% 1% 1%TOTAL 100% 100% 100%

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PUBLIC FINANCES DIRECTORATE GENERAL Graphic design: Communication Department

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ors 2017 - economie.gouv.fr · amounts on deposit (€m) 2015 2016 2017 legal professions...

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