Published on Nov 16, 2022 at 6:45 am
On June 30, for the first time, an elected official from La France insoumise (LFI) took on the strategic position of chairman of the Finance Committee of the National Assembly. In the process, the party of Jean-Luc Mélenchon recorded another small victory: to obtain that an information mission on tax evasion be entrusted to its deputy for Moselle, Charlotte Leduc.
“For five years, we will have a commissioner who will work on tax evasion with the means of the administration”, rejoiced Eric Coquerel, who chairs the famous commission in charge of budgetary control. “It will be interesting because it will make it possible to do substantive and follow-up work; there will be a report every year, ”promised the elected official.
After two months of work, Charlotte Leduc will present her first report this Wednesday. If it does not contain an explosive revelation, it carries an unambiguous message: the fight against tax evasion is not effective enough, according to the LFI rapporteur. “We recover 15 billion out of 80 to 120, that is to say between 12.5 and 18.75% of total tax evasion”, she laments on Twitter, even if the estimates are subject to change. surety, as she moreover acknowledges.
Among the main reasons cited: the lack of human resources within the Directorate General of Public Finances (DGFIP). “The tax audit workforce has decreased by more than 4,000 people since 2010, including 1,600 since 2017”, pinpoints the report, already posted online, while recalling that new cuts are planned in the budget for 2023.
“These cuts have a real effect on the effectiveness of tax audits, the yield of which has fallen over a long period with less than 16 billion recovered each year since 2019”, continues the rapporteur, referring to the amounts of duties and penalties notified (not cashed). In September, the majority union organization Solidaires Finances publiques also pointed to the importance of human control, while artificial intelligence, now used in 44% of tax audits, only accounts for 8.9% of tax revenue.
Charlotte Leduc therefore advocates a moratorium on job cuts in tax audit, and the hiring of 4,000 agents by 2027, as Jean-Luc Mélenchon promised during the presidential election.
Another target of the rapporteur: the Essoc law, adopted in 2018 with the aim of easing relations between the tax authorities and taxpayers (individuals and companies), which promotes a “preventive and partnership logic” (right to error, rescript , limitation of the duration of the tax audit, etc.). In the same vein, the elected criticizes the logic of transactions – those of judicial agreements of public interest in particular -, even if this leads to an increase in revenue collected by the State.
Among the other suggested tracks, a universal tax at 25% for French multinationals, which also appeared in the presidential program of the leader of LFI Jean-Luc Mélenchon. The MEP also proposes to extend the French blacklist of tax havens to countries whose corporate tax rates are 0% or to those which do not have registers of beneficial owners.
She suggests derogating from the civil service salary grid to recruit experts in fraud and aggressive optimization schemes, or even lifting the salary ceiling set at 1 million euros for “tax advisers”, these “indicators” who denounce fraudsters.