National Accounts of OECD Countries, General Government Accounts 2015
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National Accounts of OECD Countries, General Government Accounts 2015

The 2015 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 2015 - © OECD 2015

France
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
‌2007‌
‌2008‌
‌2009‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
‌2014‌
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
860 715
 
881 621
 
849 425
 
878 612
 
929 084
 
968 165
 
1 000 275
 
1 019 060
 
2
Total tax receipts and actual social contributions
831 488
 
851 434
 
818 352
 
845 340
 
895 831
 
932 182
 
965 357
 
983 221
 
3
Total tax receipts
523 830
 
535 645
 
500 792
 
521 524
 
559 236
 
586 045
 
608 416
 
617 092
 
4
Taxes on production and imports
290 189
 
293 318
 
289 318
 
293 174
 
310 735
 
319 613
 
328 603
 
336 851
 
5
Taxes on products
209 596
 
210 453
 
201 442
 
211 213
 
223 368
 
228 145
 
232 405
 
238 201
 
6
Value added type taxes
136 542
 
137 737
 
130 303
 
135 578
 
140 552
 
142 527
 
144 301
 
148 129
 
7
Taxes and duties on imports, excluding VAT
236
 
214
 
212
 
263
 
606
 
490
 
598
 
556
 
8
Import duties
225
 
203
 
202
 
253
 
597
 
481
 
589
 
547
 
9
Taxes on imports, excluding VAT and import duties
11
 
11
 
10
 
10
 
9
 
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
11
 
11
 
10
 
10
 
9
 
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
72 818
 
72 502
 
70 927
 
75 372
 
82 210
 
85 128
 
87 506
 
89 516
 
17
Excise duties and consumption taxes
40 349
 
40 332
 
40 643
 
41 927
 
44 185
 
45 344
 
47 792
 
48 382
 
18
Stamp taxes
0
 
0
 
0
 
0
 
0
 
0
 
547
 
549
 
19
Taxes on financial and capital transactions
10 667
 
9 691
 
7 188
 
9 567
 
10 909
 
10 718
 
10 285
 
10 994
 
20
Car registration taxes
1 939
 
1 968
 
1 917
 
1 917
 
2 080
 
2 117
 
2 042
 
2 071
 
21
Taxes on entertainment
908
 
899
 
926
 
1 068
 
1 138
 
1 050
 
1 025
 
997
 
22
Taxes on lotteries, gambling and betting
3 723
 
3 383
 
3 202
 
3 302
 
3 824
 
3 717
 
3 598
 
3 715
 
23
Taxes on insurance premiums
1 890
 
2 010
 
2 954
 
3 139
 
3 234
 
3 589
 
3 623
 
3 713
 
24
Other taxes on specific services
12 485
 
13 320
 
13 140
 
13 369
 
15 756
 
17 613
 
17 714
 
18 153
 
25
General sales or turnover taxes
301
 
429
 
284
 
367
 
362
 
385
 
292
 
384
 
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.
556
 
470
 
673
 
716
 
722
 
595
 
588
 
558
 
29
Other taxes on production
80 593
 
82 865
 
87 876
 
81 961
 
87 367
 
91 468
 
96 198
 
98 650
 
30
Taxes on land, buildings or other structures
48 615
 
48 942
 
51 999
 
46 030
 
50 319
 
51 982
 
53 044
 
54 600
 
31
Taxes on the use of fixed assets
1 513
 
1 480
 
1 442
 
1 331
 
1 278
 
1 340
 
1 236
 
1 179
 
32
Total wage bill and payroll taxes
22 906
 
24 625
 
26 405
 
27 730
 
28 710
 
30 578
 
34 129
 
34 944
 
33
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
34
Business and professional licences
436
 
435
 
404
 
440
 
347
 
574
 
509
 
480
 
35
Taxes on pollution
307
 
314
 
347
 
297
 
335
 
424
 
447
 
422
 
36
Under-compensation of VAT (flat rate system)
386
 
335
 
330
 
330
 
376
 
406
 
471
 
455
 
37
Other taxes on production n.e.c.
6 430
 
6 734
 
6 949
 
5 803
 
6 002
 
6 164
 
6 362
 
6 570
 
38
Current taxes on income and wealth
224 731
 
234 433
 
204 012
 
220 612
 
238 163
 
256 816
 
269 357
 
269 968
 
39
Taxes on income
207 425
 
216 740
 
185 678
 
200 544
 
217 078
 
233 583
 
246 201
 
245 625
 
40
Taxes on individual or household income including holding gains
148 749
 
157 280
 
151 169
 
153 779
 
162 566
 
177 480
 
185 947
 
187 682
 
41
Taxes on individual or household income excl. holding gains
148 749
 
157 280
 
151 169
 
153 779
 
162 566
 
177 480
 
185 947
 
187 682
 
42
Taxes on individual or household holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
43
Taxes on income or profits of corporations including holding gains
58 668
 
59 450
 
34 496
 
46 753
 
54 479
 
55 913
 
59 985
 
57 719
 
44
Taxes on income or profits of corporations excl. holding gains
58 668
 
59 450
 
34 496
 
46 753
 
54 479
 
55 913
 
59 985
 
57 719
 
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
 
0
 
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
 
10
 
13
 
12
 
33
 
190
 
269
 
224
 
50
Other current taxes
17 306
 
17 693
 
18 334
 
20 068
 
21 085
 
23 233
 
23 156
 
24 343
 
51
Current taxes on capital
17 260
 
17 633
 
18 250
 
19 983
 
20 514
 
22 129
 
22 163
 
23 286
 
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
 
37
 
37
 
39
 
39
 
37
 
37
 
37
 
55
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
56
Other current taxes n.e.c.
46
 
23
 
47
 
46
 
532
 
1 067
 
956
 
1 020
 
57
Capital taxes
8 910
 
7 894
 
7 462
 
7 738
 
10 338
 
9 616
 
10 456
 
10 273
 
58
Taxes on capital transfers
8 851
 
7 779
 
7 357
 
7 682
 
8 474
 
8 987
 
9 521
 
10 198
 
59
Capital levies
0
 
0
 
0
 
0
 
1 670
 
0
 
0
 
0
 
60
Other capital taxes n.e.c.
59
 
115
 
105
 
56
 
194
 
629
 
935
 
75
 
61
Actual social contributions
307 658
 
315 789
 
317 560
 
323 816
 
336 595
 
346 137
 
356 941
 
366 129
 
62
Employers' actual social contributions
208 319
 
214 356
 
215 326
 
219 687
 
229 873
 
235 530
 
240 848
 
246 452
 
63
Compulsory
208 319
 
214 356
 
215 326
 
219 687
 
229 873
 
235 530
 
240 848
 
246 452
 
64
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
65
Employees' actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
66
Compulsory
76 767
 
77 478
 
77 172
 
78 268
 
80 987
 
83 669
 
87 965
 
90 967
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
69
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
33 510
 
34 875
 
36 723
 
38 028
 
39 560
 
40 980
 
41 961
 
42 419
 
72
Capital transfers for taxes and social cont., unlikely to be collected
4 283
 
4 687
 
5 650
 
4 756
 
6 307
 
4 997
 
7 043
 
6 580
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
341 176
 
341 765
 
305 544
 
343 170
 
340 697
 
358 208
 
374 065
 
375 925
 
2
Total tax receipts and actual social contributions
310 655
 
309 451
 
272 771
 
308 287
 
305 505
 
319 893
 
336 927
 
338 080
 
3
Total tax receipts
302 428
 
301 496
 
264 983
 
300 622
 
298 197
 
312 435
 
329 242
 
330 299
 
4
Taxes on production and imports
171 729
 
167 970
 
159 961
 
181 249
 
166 790
 
168 316
 
173 645
 
175 776
 
5
Taxes on products
161 734
 
158 467
 
149 911
 
156 999
 
157 812
 
160 658
 
166 030
 
167 383
 
6
Other taxes on production
9 995
 
9 503
 
10 050
 
24 250
 
8 978
 
7 658
 
7 615
 
8 393
 
7
Current taxes on income and wealth
121 789
 
125 632
 
97 560
 
111 635
 
122 739
 
134 503
 
145 141
 
144 250
 
8
Taxes on income
117 349
 
121 397
 
93 895
 
107 088
 
117 816
 
128 318
 
139 700
 
137 935
 
9
Other current taxes
4 440
 
4 235
 
3 665
 
4 547
 
4 923
 
6 185
 
5 441
 
6 315
 
10
Capital taxes
8 910
 
7 894
 
7 462
 
7 738
 
8 668
 
9 616
 
10 456
 
10 273
 
11
Actual social contributions
8 227
 
7 955
 
7 788
 
7 665
 
7 308
 
7 458
 
7 685
 
7 781
 
12
Imputed social contributions
32 198
 
33 496
 
35 196
 
36 426
 
37 935
 
39 320
 
40 263
 
40 676
 
13
Capital transfers for taxes and social cont., unlikely to be collected
1 678
 
1 182
 
2 423
 
1 543
 
2 743
 
1 005
 
3 125
 
2 831
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
94 508
 
97 303
 
100 497
 
84 241
 
110 569
 
115 704
 
117 113
 
120 642
 
2
Total tax receipts and actual social contributions
93 886
 
96 639
 
99 790
 
83 519
 
109 838
 
114 947
 
116 336
 
119 842
 
3
Total tax receipts
93 886
 
96 639
 
99 790
 
83 519
 
109 838
 
114 947
 
116 336
 
119 842
 
4
Taxes on production and imports
81 020
 
83 181
 
85 047
 
67 932
 
93 614
 
97 829
 
98 544
 
101 798
 
5
Taxes on products
28 546
 
30 259
 
28 738
 
31 698
 
37 637
 
38 295
 
37 316
 
38 593
 
6
Other taxes on production
52 474
 
52 922
 
56 309
 
36 234
 
55 977
 
59 534
 
61 228
 
63 205
 
7
Current taxes on income and wealth
12 866
 
13 458
 
14 743
 
15 587
 
16 224
 
17 118
 
17 792
 
18 044
 
8
Taxes on income
0
 
0
 
74
 
66
 
62
 
70
 
77
 
16
 
9
Other current taxes
12 866
 
13 458
 
14 669
 
15 521
 
16 162
 
17 048
 
17 715
 
18 028
 
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
622
 
664
 
707
 
722
 
731
 
757
 
777
 
800
 
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
425 032
 
442 553
 
443 384
 
451 201
 
477 818
 
494 253
 
509 097
 
522 493
 
2
Total tax receipts and actual social contributions
426 947
 
445 344
 
445 791
 
453 534
 
480 488
 
497 342
 
512 094
 
525 299
 
3
Total tax receipts
127 516
 
137 510
 
136 019
 
137 383
 
151 201
 
158 663
 
162 838
 
166 951
 
4
Taxes on production and imports
37 440
 
42 167
 
44 310
 
43 993
 
50 331
 
53 468
 
56 414
 
59 277
 
5
Taxes on products
19 316
 
21 727
 
22 793
 
22 516
 
27 919
 
29 192
 
29 059
 
32 225
 
6
Other taxes on production
18 124
 
20 440
 
21 517
 
21 477
 
22 412
 
24 276
 
27 355
 
27 052
 
7
Current taxes on income and wealth
90 076
 
95 343
 
91 709
 
93 390
 
99 200
 
105 195
 
106 424
 
107 674
 
8
Taxes on income
90 076
 
95 343
 
91 709
 
93 390
 
99 200
 
105 195
 
106 424
 
107 674
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
10
Capital taxes
0
 
0
 
0
 
0
 
1 670
 
0
 
0
 
0
 
11
Actual social contributions
299 431
 
307 834
 
309 772
 
316 151
 
329 287
 
338 679
 
349 256
 
358 348
 
12
Imputed social contributions
690
 
715
 
820
 
880
 
894
 
903
 
921
 
943
 
13
Capital transfers for taxes and social cont., unlikely to be collected
2 605
 
3 505
 
3 227
 
3 213
 
3 564
 
3 992
 
3 918
 
3 749
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20160314/0537.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
France
 
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