Summary of Fiscal Policy, Fiscal Year 2012-2013

The Ministry of Economy and Finance's summary of fiscal policy for fiscal year 2012-2013, the final document dated December 2013, prepared by the Service d'Analyse de Politique Fiscale within the Direction des Études Économiques.

It is organised as a walk through the tax system. It is not a revenue report. Part I covers direct taxes: personal income tax, the tax on the profits of legal persons, the payroll tax, and the patente together with the licence duty. The document continues into indirect taxation.

The state consolidated here its description of what each instrument is and how it works, written by the unit that analyses fiscal policy. Read against the individual decrees the corpus now holds for the payroll tax, the patente, the licence, stamp duty and income tax, it is the map those instruments fit into.