France | Taxes on income, profits and capital gains (current LCU)

Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
French Republic
Records
63
Source
France | Taxes on income, profits and capital gains (current LCU)
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1963
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1967
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1971
8491410260.1238 1972
9345124756.6533 1973
13461248222.063 1974
13095370580.694 1975
17226738947.827 1976
19696413027.073 1977
21022719477.039 1978
24330863151.091 1979
30047701297.494 1980
34941314750.814 1981
40459969174.809 1982
45079174397.102 1983
49149563157.341 1984
50902726855.571 1985
56162217950.262 1986
60309593464.206 1987
61705264217.014 1988
66140615924.519 1989
69790550295.217 1990
76437937242.838 1991
74349385706.685 1992
76041569798.02 1993
80630285216.866 1994
83763000000 1995
92157000000 1996
102656000000 1997
135923000000 1998
148298000000 1999
160144000000 2000
170827000000 2001
163272000000 2002
162292000000 2003
171812000000 2004
181387000000 2005
198539000000 2006
205545000000 2007
215984000000 2008
184993000000 2009
198971000000 2010
214192000000 2011
231318000000 2012
243358000000 2013
243703000000 2014
248161000000 2015
249082000000 2016
263063000000 2017
287199000000 2018
297504000000 2019
285571000000 2020
308503000000 2021
2022

France | Taxes on income, profits and capital gains (current LCU)

Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
French Republic
Records
63
Source