It is because of the health crisis that the tax audit reported less last year, with 3.5 billion less than the previous year (8.2 billion euros in 2020, 11.7 billion in 2019) . During the first confinement, “from March 17 to May 11, 2020, the tax control services focused on the off-site investigation” and the resumption of controls initially resulted in “an increase in the share of regularizations, targeted procedures and the refocusing of more onerous procedures on the most fraudulent or complex situations, ”explains the DGFiP (General Directorate of Public Finances) in its annual report. “Despite the crisis, the results (of the control) remain at the level of 2018”, however underlined Jérôme Fournel, Director General of the DGFiP.
17% of set targets delayed
In total, 17% of the objectives set by the tax administration’s objectives and resources contract were delayed due to the covid-19 crisis. But 33% of the objectives were exceeded, underlines the activity report.
The share of targeted checks carried out using artificial intelligence continued to increase to 32%, against 22% of cases resulting from such targeting in 2019. And “more than one in 3 (36.7%) checks now concludes with an acceptance of the taxpayer ”, against less than one in four (23.9%) in 2019, welcome the tax services.
The proportion of criminal cases transmitted to the public prosecutor’s office rose to nearly 15% as part of the strengthening of tax cooperation with customs and the Ministry of the Interior for the most serious frauds, which ‘was reflected in the creation of the financial judicial investigation service in July 2019.
Refunded VAT credits have exploded
In addition, VAT credits reimbursed by the tax authorities exploded at the start of the crisis, from 4.8 billion euros in March 2019 to 8.4 billion in March 2020, according to the activity report. The document also emphasizes the mobilization of DGFiP agents during the pandemic, in particular for the payment and control of the solidarity fund which has benefited more than 2 million businesses. Support for businesses has finally resulted in a doubling of the number of departmental committees for examining business financing problems (Codefi).
Despite the improvement in the economic situation, the DGFiP remains mobilized to compensate the fixed costs of companies set up by the government. But this device, “almost impossible to automate”, can be very time-consuming, warned Jérôme Fournel, echoing the warning Monday from the Minister of the Economy, Bruno Le Maire. The objective “is to find the right balance between going quickly for small businesses, even if it means wasting a little more time” for the larger ones, whose financial situation is often less fragile, he added. .