¿Hacia el fin de la autonomía de los entes territoriales en Francia?

Vers la fin de l'autonomie des collectivités territoriales en France ?

Sonia Paty ()
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Sonia Paty: UL2 - Université Lumière - Lyon 2, GATE Lyon Saint-Étienne - Groupe d'Analyse et de Théorie Economique Lyon - Saint-Etienne - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne - EM - EMLyon Business School - CNRS - Centre National de la Recherche Scientifique

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Abstract: Over the past twenty years, the French local tax system has undergone many transformations: the abolition of certain taxes (the business tax - "taxe professionnelle"- in 2010 and more recently the housing tax and the value-added contribution for companies), radical changes in tax bases, changes in the allocation of tax revenues between beneficiary communities, and the increase of exemption measures that regularly erode the basket of local resources. Gradually, the model of local taxation is fading away in favour of a national tax system.

Date: 2025-06-01
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Published in Fundación Democracia y Gobierno Local. Anuario de Hacienda Local. La tributación municipal: retos y oportunidades, 2025

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