It is urgent to no longer wait. After the reform of the tax in 2010, all is local taxation will have very fast back flat. The finding is needed again and this time to the reading of the voluminous report (700 pages) that the Council of the levies mandatory (OPF), an offshoot of the Court of Auditors, just to make public. Local taxes "are more suited to the contemporary social and economic situation", launched yesterday Didier Migaud, the first President of the High Court. The crisis undermining the finances of the departments responsible for skills very heavy solidarity (RSA, APA) and the taxation is dependent on the real estate activity, shown worrying way.
Local taxes are today more than half (55.4) of the resources of local communities. That is, if they are essential for the financing of expenses (EUR 203 billion), the weight is gone Crescent (21 of total public expenditure against 17 per cent in 1982) and on which the Conference of public deficits will focus on 20 May next in the Elysee Palace.

Bases update
Their thrust is enough concomitant withdrawal of the communes, departments and regions, carried out rising to two-thirds to the title of four local direct taxes or "four old" (tax, land built, land built and fire business tax). 3.6 In 1982, the tax proceeds collected in share of GDP is thus passed to 5.8, or EUR 102.5 billion.
Local taxation is also many stragglers. "Fairness is guaranteed." "Neither between taxpayers or between communities," said Didier Migaud. The tax is sitting on obsolete bases and is progressive from a certain level of income. Therefore, these are households which are proportionally heavier levies. Another factor of inequality, the level of wealth is extremely variable will be the territories and their perimeter. The ability of people varies so simply to double according to regions. Worse, from Commons, this report is one in 1,000. Areas of the West of the France, the Côte d'Azur and Paris have a much higher than the average tax potential.
The POC therefore call for more tax fairness. At the level of taxpayers subject to the tax, his report recommends the introduction of a more significant share of income"in base. It offers also a refresh, and then a periodic review - this could be every five years - the tax bases. "The market values in the mutations could be the source of common law for the update of the base," said Didier Migaud yesterday.
Develop shared tax
The POC also investigated other ways, but not restrain them. This is the case of specialization of the taxes. It makes it more readable local taxes but on the other hand, it places the communities in a situation of high dependency on one type of tax revenue. The experts of the POC also went up to imagine the removal of the tax and its replacement by a staffing! But this quickly discarded scenario fits evil of the principle of financial autonomy of the communities. Develop new forms of taxation shared between the State and local communities, as is the case for example with the TIPP (internal tax on petroleum products), seems more practicable. Must find the correct tax. This is not the case of VAT. Little progressive, it does not solve the unfairness of local taxes. This is not to the CSG. This assessment is entirely dedicated to the financing of social security schemes and its sharing to distort its purposes, found the POC.