National Accounts of OECD Countries, General Government Accounts 2014
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National Accounts of OECD Countries, General Government Accounts 2014

The 2014 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) for all countries except Chile, Japan, Korea and Turkey (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG. These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.

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Table II – Detailed taxes and social contribution receipts: France You or your institution have access to this content

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National Accounts of OECD Countries, General Government Accounts 2014 - © OECD 2014

France
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
‌2006‌
‌2007‌
‌2008‌
‌2009‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
829 675
 
860 715
 
881 621
 
849 425
 
878 612
 
929 084
 
967 104
 
999 688
 
2
Total tax receipts and actual social contributions
801 099
 
831 488
 
851 434
 
818 352
 
845 340
 
895 831
 
931 273
 
964 928
 
3
Total tax receipts
504 132
 
523 830
 
535 645
 
500 792
 
521 524
 
559 236
 
585 232
 
608 134
 
4
Taxes on production and imports
279 823
 
290 189
 
293 318
 
289 318
 
293 174
 
310 735
 
319 158
 
328 216
 
5
Taxes on products
204 046
 
209 596
 
210 453
 
201 442
 
211 213
 
223 368
 
227 353
 
232 027
 
6
Value added type taxes
131 693
 
136 542
 
137 737
 
130 303
 
135 578
 
140 552
 
142 526
 
144 414
 
7
Taxes and duties on imports, excluding VAT
73
 
236
 
214
 
212
 
263
 
606
 
495
 
597
 
8
Import duties
61
 
225
 
203
 
202
 
253
 
597
 
486
 
588
 
9
Taxes on imports, excluding VAT and import duties
12
 
11
 
11
 
10
 
10
 
9
 
9
 
9
 
10
Levies on imported agricultural products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Monetary compensatory amounts on imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Excise duties
12
 
11
 
11
 
10
 
10
 
9
 
9
 
9
 
13
General sales taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
14
Taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
15
Profits of import monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
16
Taxes on products, except VAT, import and export taxes
72 280
 
72 818
 
72 502
 
70 927
 
75 372
 
82 210
 
84 332
 
87 016
 
17
Excise duties and consumption taxes
40 857
 
40 349
 
40 332
 
40 643
 
41 927
 
44 185
 
44 714
 
47 466
 
18
Stamp taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
547
 
19
Taxes on financial and capital transactions
10 044
 
10 667
 
9 691
 
7 188
 
9 567
 
10 909
 
10 731
 
10 295
 
20
Car registration taxes
1 832
 
1 939
 
1 968
 
1 917
 
1 917
 
2 080
 
2 117
 
2 039
 
21
Taxes on entertainment
884
 
908
 
899
 
926
 
1 068
 
1 138
 
1 050
 
1 024
 
22
Taxes on lotteries, gambling and betting
3 368
 
3 723
 
3 383
 
3 202
 
3 302
 
3 824
 
3 729
 
3 597
 
23
Taxes on insurance premiums
1 864
 
1 890
 
2 010
 
2 954
 
3 139
 
3 234
 
3 396
 
3 419
 
24
Other taxes on specific services
12 247
 
12 485
 
13 320
 
13 140
 
13 369
 
15 756
 
17 615
 
17 699
 
25
General sales or turnover taxes
431
 
301
 
429
 
284
 
367
 
362
 
385
 
345
 
26
Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
27
Export duties and monetary compensatory amounts on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
28
Other taxes on products n.e.c.
753
 
556
 
470
 
673
 
716
 
722
 
595
 
585
 
29
Other taxes on production
75 777
 
80 593
 
82 865
 
87 876
 
81 961
 
87 367
 
91 805
 
96 189
 
30
Taxes on land, buildings or other structures
46 310
 
48 615
 
48 942
 
51 999
 
46 030
 
50 319
 
52 123
 
53 034
 
31
Taxes on the use of fixed assets
1 520
 
1 513
 
1 480
 
1 442
 
1 331
 
1 278
 
1 340
 
1 236
 
32
Total wage bill and payroll taxes
21 221
 
22 906
 
24 625
 
26 405
 
27 730
 
28 710
 
30 578
 
34 101
 
33
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
34
Business and professional licences
420
 
436
 
435
 
404
 
440
 
347
 
574
 
509
 
35
Taxes on pollution
265
 
307
 
314
 
347
 
297
 
335
 
424
 
447
 
36
Under-compensation of VAT (flat rate system)
330
 
386
 
335
 
330
 
330
 
376
 
407
 
426
 
37
Other taxes on production n.e.c.
5 711
 
6 430
 
6 734
 
6 949
 
5 803
 
6 002
 
6 359
 
6 436
 
38
Current taxes on income and wealth
215 963
 
224 731
 
234 433
 
204 012
 
220 612
 
238 163
 
256 458
 
269 458
 
39
Taxes on income
199 946
 
207 425
 
216 740
 
185 678
 
200 544
 
217 078
 
233 224
 
246 301
 
40
Taxes on individual or household income including holding gains
146 453
 
150 652
 
160 121
 
153 664
 
156 246
 
165 513
 
180 767
 
189 910
 
41
Taxes on individual or household income excl. holding gains
146 453
 
150 652
 
160 121
 
153 664
 
156 246
 
165 513
 
180 767
 
189 830
 
42
Taxes on individual or household holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
80
 
43
Taxes on income or profits of corporations including holding gains
53 485
 
56 765
 
56 609
 
32 001
 
44 286
 
51 532
 
52 267
 
56 120
 
44
Taxes on income or profits of corporations excl. holding gains
53 485
 
56 765
 
56 609
 
32 001
 
44 286
 
51 532
 
52 267
 
56 120
 
45
Taxes on holding gains of corporations
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
46
Other taxes on holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
47
Taxes on holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
80
 
48
Taxes on winnings from lottery or gambling
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
49
Other taxes on income n.e.c.
8
 
8
 
10
 
13
 
12
 
33
 
190
 
271
 
50
Other current taxes
16 017
 
17 306
 
17 693
 
18 334
 
20 068
 
21 085
 
23 234
 
23 157
 
51
Current taxes on capital
15 960
 
17 260
 
17 633
 
18 250
 
19 983
 
20 514
 
22 130
 
22 163
 
52
Poll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
53
Expenditure taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
54
Payments by households for licences
0
 
0
 
37
 
37
 
39
 
39
 
37
 
37
 
55
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
56
Other current taxes n.e.c.
57
 
46
 
23
 
47
 
46
 
532
 
1 067
 
957
 
57
Capital taxes
8 346
 
8 910
 
7 894
 
7 462
 
7 738
 
10 338
 
9 616
 
10 460
 
58
Taxes on capital transfers
8 277
 
8 851
 
7 779
 
7 357
 
7 682
 
8 474
 
8 987
 
9 521
 
59
Capital levies
0
 
0
 
0
 
0
 
0
 
1 670
 
0
 
4
 
60
Other capital taxes n.e.c.
69
 
59
 
115
 
105
 
56
 
194
 
629
 
935
 
61
Actual social contributions
296 967
 
307 658
 
315 789
 
317 560
 
323 816
 
336 595
 
346 041
 
356 794
 
62
Employers' actual social contributions
200 958
 
208 319
 
214 356
 
215 326
 
219 687
 
229 873
 
235 411
 
240 305
 
63
Compulsory
200 958
 
208 319
 
214 356
 
215 326
 
219 687
 
229 873
 
235 411
 
240 305
 
64
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
65
Employees' actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
66
Compulsory
74 089
 
76 767
 
77 478
 
77 172
 
78 268
 
80 987
 
83 680
 
87 852
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
69
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
31 782
 
33 510
 
34 875
 
36 723
 
38 028
 
39 560
 
41 069
 
42 068
 
72
Capital transfers for taxes and social cont., unlikely to be collected
3 206
 
4 283
 
4 687
 
5 650
 
4 756
 
6 307
 
5 238
 
7 308
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
335 859
 
341 176
 
341 765
 
305 544
 
343 170
 
340 697
 
357 123
 
374 222
 
2
Total tax receipts and actual social contributions
305 508
 
310 655
 
309 451
 
272 771
 
308 287
 
305 505
 
318 959
 
336 925
 
3
Total tax receipts
296 754
 
302 428
 
301 496
 
264 983
 
300 622
 
298 197
 
311 621
 
329 393
 
4
Taxes on production and imports
170 735
 
171 729
 
167 970
 
159 961
 
181 249
 
166 790
 
167 753
 
173 319
 
5
Taxes on products
160 910
 
161 734
 
158 467
 
149 911
 
156 999
 
157 812
 
160 111
 
165 875
 
6
Other taxes on production
9 825
 
9 995
 
9 503
 
10 050
 
24 250
 
8 978
 
7 642
 
7 444
 
7
Current taxes on income and wealth
117 673
 
121 789
 
125 632
 
97 560
 
111 635
 
122 739
 
134 252
 
145 618
 
8
Taxes on income
113 953
 
117 349
 
121 397
 
93 895
 
107 088
 
117 816
 
128 066
 
140 172
 
9
Other current taxes
3 720
 
4 440
 
4 235
 
3 665
 
4 547
 
4 923
 
6 186
 
5 446
 
10
Capital taxes
8 346
 
8 910
 
7 894
 
7 462
 
7 738
 
8 668
 
9 616
 
10 456
 
11
Actual social contributions
8 754
 
8 227
 
7 955
 
7 788
 
7 665
 
7 308
 
7 338
 
7 532
 
12
Imputed social contributions
30 490
 
32 198
 
33 496
 
35 196
 
36 426
 
37 935
 
39 411
 
40 382
 
13
Capital transfers for taxes and social cont., unlikely to be collected
139
 
1 678
 
1 182
 
2 423
 
1 543
 
2 743
 
1 247
 
3 085
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
87 606
 
94 508
 
97 303
 
100 497
 
84 241
 
110 569
 
115 841
 
117 080
 
2
Total tax receipts and actual social contributions
87 011
 
93 886
 
96 639
 
99 790
 
83 519
 
109 838
 
115 086
 
116 306
 
3
Total tax receipts
87 011
 
93 886
 
96 639
 
99 790
 
83 519
 
109 838
 
115 086
 
116 306
 
4
Taxes on production and imports
74 714
 
81 020
 
83 181
 
85 047
 
67 932
 
93 614
 
97 968
 
98 523
 
5
Taxes on products
24 824
 
28 546
 
30 259
 
28 738
 
31 698
 
37 637
 
38 081
 
37 037
 
6
Other taxes on production
49 890
 
52 474
 
52 922
 
56 309
 
36 234
 
55 977
 
59 887
 
61 486
 
7
Current taxes on income and wealth
12 297
 
12 866
 
13 458
 
14 743
 
15 587
 
16 224
 
17 118
 
17 783
 
8
Taxes on income
0
 
0
 
0
 
74
 
66
 
62
 
70
 
72
 
9
Other current taxes
12 297
 
12 866
 
13 458
 
14 669
 
15 521
 
16 162
 
17 048
 
17 711
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Actual social contributions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Imputed social contributions
595
 
622
 
664
 
707
 
722
 
731
 
755
 
774
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
406 210
 
425 032
 
442 553
 
443 384
 
451 201
 
477 818
 
494 140
 
508 386
 
2
Total tax receipts and actual social contributions
408 580
 
426 947
 
445 344
 
445 791
 
453 534
 
480 488
 
497 228
 
511 697
 
3
Total tax receipts
120 367
 
127 516
 
137 510
 
136 019
 
137 383
 
151 201
 
158 525
 
162 435
 
4
Taxes on production and imports
34 374
 
37 440
 
42 167
 
44 310
 
43 993
 
50 331
 
53 437
 
56 374
 
5
Taxes on products
18 312
 
19 316
 
21 727
 
22 793
 
22 516
 
27 919
 
29 161
 
29 115
 
6
Other taxes on production
16 062
 
18 124
 
20 440
 
21 517
 
21 477
 
22 412
 
24 276
 
27 259
 
7
Current taxes on income and wealth
85 993
 
90 076
 
95 343
 
91 709
 
93 390
 
99 200
 
105 088
 
106 057
 
8
Taxes on income
85 993
 
90 076
 
95 343
 
91 709
 
93 390
 
99 200
 
105 088
 
106 057
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
1 670
 
0
 
4
 
11
Actual social contributions
288 213
 
299 431
 
307 834
 
309 772
 
316 151
 
329 287
 
338 703
 
349 262
 
12
Imputed social contributions
697
 
690
 
715
 
820
 
880
 
894
 
903
 
912
 
13
Capital transfers for taxes and social cont., unlikely to be collected
3 067
 
2 605
 
3 505
 
3 227
 
3 213
 
3 564
 
3 991
 
4 223
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20150626/4607.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
France
 
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