FEATURES OF THE ORGANIZATION OF TAX ADMINISTRATION IN THE FRENCH REPUBLIC

Abstract

The article is devoted to the study of the peculiarities of the construction and functioning of the tax system of the French Republic as one of the states that has common features with Ukraine - a unitary system, a powerful agricultural sector, the dominance of indirect taxes and a high level of tax burden. The relevance of studying foreign experience in taxation is substantiated, since tax revenues form the lion's share of the centralized financial resources of states with a market economy, and the effectiveness of tax policy directly affects the economic situation, employment, inflation and the level of social protection. The paper describes the main principles on which the French tax system is based - systematicity, flexibility and social orientation. The regulatory and legal basis of taxation is disclosed, in particular the role of the General Tax Code (CGI), as well as the organizational structure and functions of the Directorate General of Public Finances (DGFiP) as the main body of tax administration. The structure of tax payments in France was analyzed in comparison with the average indicators of OECD countries, revealing the predominance of the share of social security contributions and property taxes with a simultaneously lower share of corporate income tax. The level of the country's tax burden was considered, which remained stable during 2000–2024 and amounts to more than 43% of GDP. The mechanism for collecting the main types of taxes was described in detail: corporate income tax (Impôt sur les Sociétés), personal income tax (Impôt sur le Revenu) with a progressive rate scale and a special approach to family income taxation, value added tax (TVA) with standard and several preferential rates, as well as excise duties and customs duties. Special attention was paid to social contributions, property taxation (real estate tax, housing tax, inheritance and gift tax) and the system of local taxes and fees. The study concluded that the French tax system is a complex, multi-level and socially oriented model that combines fiscal efficiency with a regulatory impact on the economy.