France | Taxes on income, profits and capital gains (% of revenue)
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 (% of revenue)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972 16.68663871
1973 16.43872352
1974 19.30054645
1975 16.63439194
1976 17.99936285
1977 18.48354793
1978 17.38527484
1979 16.94087676
1980 17.53090812
1981 17.79917683
1982 17.74064171
1983 17.67906254
1984 17.56756757
1985 16.86874811
1986 17.535342
1987 17.75582016
1988 17.07487872
1989 17.18165617
1990 17.12475218
1991 17.79339224
1992 16.85968127
1993 17.07342119
1994 17.44220559
1995 16.15125642
1996 16.88453977
1997 18.22280762
1998 23.29287331
1999 24.24397979
2000 25.30156839
2001 25.7849351
2002 24.2775701
2003 23.78274135
2004 24.11850088
2005 24.36981903
2006 25.25533406
2007 25.20465871
2008 25.83188417
2009 23.06392815
2010 23.24685594
2011 24.42777343
2012 25.49044994
2013 25.86342308
2014 25.43522187
2015 25.48822448
2016 25.28325176
2017 25.6820465
2018 27.4546261
2019 28.24599031
2020 28.58949189
2021 28.44465057
2022
France | Taxes on income, profits and capital gains (% of revenue)
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