Taxation in France

In France, taxes are levied by the government, and collected by the public administrations. French public administrations are made up of three different institutions:
• The central government - it has a separate budget (general budget, special Treasury accounts…), it collects most of the taxes.
• The local governments - they collect many taxes, but their weight is rather limited compared to that of central government.
• The social security association – that are the private organizations endowed with a mission of public service, their budget is made up of all mandatory social security funds (unemployment insurance schemes, complementary retirement funds, welfare benefit funds…). 

Total receipts of tax and insurance in France:

• 37 % - social and health insurance
• 29 % - VAT
• 25 % - personal income tax
• 6 % - other
• 3 % - corporation income tax

Bc. Petr Gola