Publications

The Student and Campus Life Contribution (CVEC) was introduced by the law of 8 March 2018 on student guidance and success. This measure, which was introduced six years ago, is now entering a phase of maturity. This tax has been used to fund various initiatives aimed at improving student life in high...

France is among the OECD countries where the academic performance of pupils from disadvantaged backgrounds has declined over the past twenty years, and where social inequalities have the greatest impact on educational outcomes. Yet France has pursued a continuous policy of priority education since 1...

Alongside the main taxes, which include social levies, value added tax, income tax and corporation tax, taxpayers in France are subject to a wide range of taxes of various kinds, commonly grouped under the heading of “low-yield taxes”. Representing relatively modest financial stakes compared to othe...

The Court of Accounts publishes the certification of the State's accounts, drawn up each year in accordance with Article 58 of the Constitutional Bylaw on Budget Acts (LOLF). Subject to the impact of the issues described in the "Basis for qualified opinion" section of its report, the Court hereby ce...

The Court of Accounts publishes its annual report on the implementation and results of the State budget in 2024. Its scope is narrower than that of reports devoted to public finances as a whole, which include not only State finances but also those of the social security system and local authorities.

The purpose of video consultations is to enable a medical professional to provide a remote consultation to a patient, through a device using information and communication technologies. During the covid-19 pandemic lockdowns, they ensured continuity of care: their number rose from less than 140,000 i...

As part of the France Superfast Broadband Plan (Plan France très haut débit - PFTHD) launched in 2013, the Government announced in 2020 that fibre optics would be rolled out nationwide by 2025. The Senate Finance Committee has referred the matter to the financial authorities for an assessment of the...

The 2025 annual public report on public policies to support young people aims to take stock of the measures put in place by the public authorities to support young people in their educational, professional and civic development. This in-depth analysis, carried out by the Court of Accounts, examines ...

On 13 January 2022, on the occasion of the 50th anniversary of the conference of university presidents, the President of the French Republic announced the introduction of “genuine Contracts of Objectives, Resources and Performance over several years, to ensure clarity, efficiency and performance”. A...

The right to reliable sanitation and drinking water supply services is a vital issue for all populations, and one that is particularly acute in the overseas territories. The proliferation of difficulties in the 2010s was characterised by a collapse in the quality of certain services. This led to wat...