Progressive VAT and the State Public Account

Please note that if I use the French budget in my example, the progressive VAT can apply or even applies to all countries that apply VAT. Since these countries copied the VAT formula that France created

I. Introduction :

General context

Reminder of the role of the State budget in the French economy: it is the main instrument of fiscal policy, reflecting the government's priorities in terms of revenue (tax and non-tax) and public spending.

Purpose of the article

Explain the structure of the State's net revenue for 2025, using numerical data.

Highlight the main aggregates (direct taxes, indirect taxes, non-tax revenue, levies on revenue, etc.).

II. Overview of the State Budget in 2025

According to the figures presented in the table, the following main categories are distinguished:

Net tax revenues

(general budget): These constitute the majority of the State's resources.

Non-tax revenues

: These are generally lower (monopoly income, dividends from public enterprises, royalties, etc.).

Withdrawals from State revenues

: Amounts collected for the benefit of local authorities and the European Union.

Contingent funds, supplementary budgets, special accounts

: These accounting categories group together revenues and expenditures allocated to specific purposes (e.g., financing of certain public services, temporary operating accounts, etc.). The table shows, for example:

Total net tax revenue before levies of approximately €370 billion (indicative figure),

Levies on revenue of approximately €65 billion,

Total net general budget revenue of approximately €308 billion,

Other aggregates (annexed budgets, special accounts) that complete the budgetary structure.

(The exact amounts vary by line; the key is to comment on the orders of magnitude and distribution.)