Many devicesThe assessment is still short

"Must be constantly reconsider the whole of fiscal and social niches by looking at their socio-economic contributions." We have already made reforms the previous years and we will continue. "This commitment of the Minister of the Budget, Eric Woerth, held in"Les echos"(May 18), is a first translation in the annual reports of performance budgetary missions (RAP), annexed to the Act of settlement of accounts 2008. In addition to indicators of performance of departments include assessments of tax expenditures "to strong issues." Says tax niches accounted for EUR 70 billion last year, the Court of Auditors, including the first President, Philippe Seguin, must be heard today in Parliament (7 increase over 2007), "or the equivalent of 21 of the total expenditures of the general budget". "Their weight is now instrumental in several sectors and they even sometimes exceed the amount of the budget," wrote the Court.

Many devices

The assessment is still short. Example: the effectiveness of the 4.5 billion euros of expenditure in respect of the premium for employment (EPP) is not mentioned (whereas it has been questioned by several reports). The "development of the business and services" mission comments not more on the effects of the taxation at reduced rate of the products of grant of patent or shares of venture capital funds (4.3 billion euros of expenses in 2008, after 3.3 billion in 2007), nor those of the many devices directing savings to the business capital: discount of 40 on dividends, "ISF SME", etc. When assessment, performance reports legitimately most of the "large" expenses: exemptions for the employment of workers at home, credit tax research, ready to zero rates, engagement and participation, reduction of tax in respect of gifts, VAT at 5.5 for the work, etc. The additional tax demi-part of persons with high only of children is certainly strongly criticized (in respect of tax fairness), but the benefit is precisely to be trimmed after acrimonious debate in Parliament last fall. Some perverse effects are nevertheless underlined. Example: the tax credit aimed at improving the energy performance of the housing (Windows, boilers wood, etc.), who represented EUR 2.1 billion, after 1.87 billion in 2007 and 990 million in 2006. If growth was slowed through a strengthening of the criteria (performance of materials), Bercy advanced a "effect of adaptation of the offer by the manufacturers" and "uptake of the annuity price effects. Clear: companies take advantage of this niche to identify materials or installation rates. Another example: the child care tax credit, if it allows effectively to facilitate conciliation and family-professional life, "does not appear to contribute to reducing the existing inequalities between the more affluent households and more precarious." (...) "Thus, women executives have predominantly use a mode of individualized care while women prefer collective custody modes". The cost of this niche is estimated at EUR 840 million, 1.5 million households. The report was more cautious on family allowances, which are universal and fiscal, even if "multiple tracks could be envisaged to make the device more redistributive". Another "questioned" expenditure: the seduction of daily allowances to accident at work or occupational diseases, which can sometimes lead "to what recipients see a net income greater than the income of activity." "In this case specific, the measure becomes inefficient".

The Government, aware of the limitations of the current fiscal year, has launched much further assessments main niches, with the desire to take first steps as soon as the budget for 2010. The appointment is set in September.