Le Monde | • Updated | By
2015 was a record year for fiscal control: adjustments have, for the first time surpassed the 20 billion euros to 21.2 billion, an increase of 18% compared to the previous year. It was during a trip, Thursday, March 3, at the direction of national and international audits (DVNI), responsible for monitoring very large companies with annual revenues exceeding € 152.4 million , the Finance Minister Michel Sapin, and the Secretary of State for the budget, Christian Eckert, presented these results.
Since 2013, the fight against tax fraud has been greatly strengthened. Both through the strengthening of the legislative arsenal – not less than 70 measures in four years – and by improving resources devoted to it. Including the famous processing service corrective statements (PADS), which allows taxpayers having an offshore account undeclared regularize their status.
Since its establishment in June 2013, the PADS, which now has 159 agents, has registered 44,894 regularization cases. It is thus € 26.7 billion that are “out of the shadows” , of which just over 90% were domiciled in Switzerland.
In 2015, between the rights and penalties, 2.65 billion are returned to the state coffers for a total of 4.55 billion since the inception of the service. The Finance Act 2016 provides for a target of 2.4 billion euros.
The administration better equipped
In 2015, therefore, the total amount tax adjustments and penalties for individuals and companies amounted to 21.2 billion euros, 16.1 billion of net equity and 5.1 billion of penalties and default interest.
the main result comes from the corporate income tax and, in particular, controls on big business. “We must kill off the idea that the efficiency of tax control would be based on a barrage of small taxpayers. Wrong! , insists Mr. Eckert. The efficiency of tax control is based mainly on large companies. “
This single control reported € 5.8 billion in 2015 – against 4.2 billion in 2014 – more than a quarter of total revenue. Penalties incurred increased by 650 million euros a year on year while the amount collected net equity increased from 3.81 to 4.83 billion. Tax administration is now better equipped to tackle abusive practices, including when they involve very large companies.
The biggest turnaround folder treaty in 2015 covered a total of 1 4 billion. The adoption of the “BEPS” to fight against the erosion of the tax base and the transfer of profits to the G20 Antalya (Turkey) in November 2015, in this regard an important step in international cooperation against the practices of multinational corporations. The exchange of information between tax administrations are also on the increase. The number of responses received by France nearly doubled in four years.
“We must go further”
nevertheless remain weak points. Despite the new resources allocated to the fight against VAT fraud, the results are hardly convincing: the adjustments barely rose 100 million euros between 2014 and 2015. “We must go further” , recognizes the budget to the State Secretary.
a new legislative tools have been adopted to counter well-identified types of fraud as in distance selling, building societies and ephemeral public works or the used vehicle sector. But this is still in its infancy. Additionally, all merchants will be required, within two years, to be equipped with non-cash fraudulent software.
Despite the progress made in the fight against tax fraud, there are still way to go to improve its effectiveness, especially since the development of the digital economy raises new issues. In this area, it is in fact a perpetual renewal
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