The French tax system

The level of taxes in France is one of the highest in the world. France is a unitary state with a two-tier tax system, a country with the highest tax burden. The country's budget is 90% formed by taxation. At the same time, the state has a well-built distribution system that allows ensuring a high standard of living for the population. In this article, the authors have revealed the main features and peculiarities of the French tax system, the types of taxes paid by individuals and legal entities are considered in detail. The relevance of this topic is due to the need to study the French tax system, identify emerging problems and negative consequences. The aim is to identify the main advantages that can be applied in the device of the Russian tax system. According to the authors, France, with its multifaceted and complex, but elastic tax system, is stable, which countries with a similar structure of the tax system should rely on. In comparison, the Russian taxation system is less efficient.