Statutory charges correspond to the set of "actual payments made by all economic agents in the area of government Features

Compulsory levies make up the bulk of revenues from government : the state budget , the local and Social Security , for member countries of the European Union , a small portion (approximately 1% of GDP) is to finance the EU institutions .

These levies are used to fund non-market sovereign ( national defense , policing, and definition of the right judicial function) but also services in other economic fields (social, support to associations or artists construction of infrastructure, etc..) are some of the concept of public service.

Statutory charges do not cover the full levies on economic agents or the revenue of government. They include the taxes (direct and indirect), taxes and certain social security contributions (in France, 85% of social contributions are recorded but are excluded from social security contributions known as "charged", that is to say do not give rise to actual payment ). Within other revenue included non-tax revenues and support funds . The revenue represented 50.8% of GDP in France in 2006 to 44.2% of samples required .

Categories of compulsory levies

A distinction is traditionally :

• the taxes , fees and miscellaneous fees allocated to the general budget of the State;
• taxes allocated to local authorities;
• the social security contributions mandatory formal social organizations (in France, the INSEE uses the term 'actual social contributions );

Panorama levels of compulsory levies

Criticism of the International Comparison

Although the comparison between countries tax burden is in frequent use, it is really irrelevant. .

• the choices made by each country to fund "development functions;
• "efficiency of public expenditure";
• the "accounting methods" lead to differences of up to two percentage points of GDP;
• the extent and mode of financing "functions of health and welfare" which explains up to about three quarters of the gap .

The level reached in a given country by the tax burden is instead "an indicator of the degree of socialization of certain expenses."

Moreover, according to a report of the Finance Committee of the French Senate , "regardless of whether the accounting standards adopted may vary from state to state, . Comparisons between levels of government revenue would be more relevant to assess the weight of the public sphere in the economy.

Evolution of tax burden in some countries and groups of OECD

In the European Union and Euro area

The tax burden reached 39.6% of gross domestic product (GDP) in the European Union of 27 and 39.9% in the euro area. This is a high level compared to the rest of the world: the tax rate in the EU27 than that of the United States and Japan by 13 percentage points (Eurostat, 2006) ^France

In France , the tax burden amounted to 44% of GDP for the year 2005 (French GDP was from 1710 billion in 2005), 43.5% for the year 2007, the rates highest in the OECD .

The tax burden has risen sharply between 1960 and 2006 it rose by about 30% of GDP to about 45% .

Finally, some samples are not considered mandatory because they correspond to a decision regarded as "voluntary" from the person who pays, or is the consideration for services rendered (including the license fee , the fee for the collection Garbage , fines, stamp duty on drivers' licenses, passports, car registration ...). Some of these products do not go in the state budget, local government, social security, or ODAC, as the license fee whose amount shall be collected in full for the benefit of public broadcasters, of Radio France , and the INA. Its total amount is 2.0 billion euros.
For Tax garbage collection, it is the product of 4.5 billion euros.
On the other products, such as fines, indeed participate in the state budget: they are integrated in the non-tax revenue. These revenues represent approximately 6% of revenues.

The income tax is the subject of the most important debates but only 7% of total taxation, against 17% for VAT and 37% for actual social contributions (examples of contributions: social security contributions illness old age social security contributions, unemployment contributions, pension contributions).

Similarly, the ISF (3.02 billion euros in 2005) represents only 0.4% of total taxation, or 1.1% of the state budget.

The main components of compulsory charges are shown as the main taxes and contributions).

References

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