STUDY OF THE OBSTACLES TO THE EQUITY AND TO THE EFFICIENCY OF THE FRENCH FISCAL SYSTEM

Like all economically developed countries, France has an intricate and
elaborate tax system, with a significant number of tax and social security
contributions. The French legislature conducts its tax policy with various
goals in mind. Uppermost among these goals are efficiency and equity. The
rationales behind each of these aims are quite different and sometimes
prove contradictory.
To what extent does the French tax system achieve these objectives?
Several concepts and situations - aggressive tax planning and tax
exemptions for instance - will be analysed through the example of
numerous taxes, both from a national and an international comparative
perspective. This will help us determine how well tax policies perform in
terms of efficiency and equity, and make recommendations to optimally
solve the dilemma between the efficiency and equity of the tax burden.

Keywords : tax system, efficiency, equity, tax policy, tax