Tax
A compulsory levy imposed by public authorities to fund public expenditure, with no direct benefit provided to the individual in return. The principle that everyone should contribute to public expenditure is set out in the Declaration of the Rights of Man and of the Citizen.
Why pay taxes?
Taxes help fund education, justice, security, infrastructure and social solidarity, among other things. Paying them does not amount to purchasing a specific individual service.
Different forms
Income tax is levied on income in accordance with the applicable rules. VAT is an indirect tax on consumption, generally included in the price paid by the consumer.
A duty and democratic oversight
Article 13 of the Declaration of the Rights of Man and of the Citizen provides for a common contribution distributed among citizens according to their means. Parliament passes tax legislation and authorises state revenue and expenditure.
Do not confuse
Taxes and social security contributions are different types of compulsory levies, although both can support mechanisms for social solidarity.
See also
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