Simplify the collection of levies paid by companies

On 20 July 2016, the Court of Auditors published a report on the collection of levies paid by companies. The proceeds of the multiple tax, social and other taxes paid by companies amounted to almost EUR 773 billion in 2014, or 36.1 % of GDP. Companies pay these levies either as taxpayers or as first-level collectors of taxes or social levies due by their customers (e.g. VAT) or by their employees (including social contributions). These levies are collected by several tax administrations and social security bodies, but also by many other private law bodies, at an estimated cost of EUR 5.2 billion. The Court considers that the simplification proposals it makes could significantly reduce this cost. This report is available on [the Court’s website] (https://www.ccomptes.fr/fr/publications/simplifier-la-collecte-des-prelevements-verses-par-les-entreprises). The published files correspond to the data used in the preparation of the report.