” VSThe finance bill is also an anti-fraud PLF”: these words spoken by Thomas Cazenave during the presentation of the 2024 budget, Wednesday September 27, are far from being trivial. A series of measures to fight more effectively against tax and social fraud is in fact at the heart of the program of the finance bill and the social security financing bill (PLFSS). And they were widely highlighted by the minister.
No wonder: the subject is rather consensual. According to an Elabe survey, published last May, 78% of those questioned believe that the public authorities do not fight sufficiently against tax fraud and 76% against social fraud. Thomas Cazenave has also reached out to the oppositions to enrich him with their ideas: the right and the extreme right have no shortage of them for social fraud, while the left rather fights tax fraud.READ ALSO Finance bill: what to remember from the government’s announcements
If these two phenomena are difficult to estimate – with ranges for each that vary by several billion – they represent a reality which strains public finances which are already in poor shape. In 2022, the State recovered 14.6 billion in tax fraud and detected 1.67 billion in social fraud. And that’s just the tip of the iceberg.
To fight fraud, Bercy will create 1,500 positions dedicated to tax audits by 2027 and 1,000 agents will be responsible for fighting fraud within social security funds. Around ten new legal tools will also be created to strengthen its strike force.
In terms of tax fraud, the tax authorities will now be able to reference the websites of traders who evade VAT. Import VAT rules will also be modified to prevent online sellers who practice “dropshipping” from being exempt. Many amateur sellers have fallen into this practice of selling a product without owning it and having it shipped by a wholesaler to their customer.
Tax officials will also be able to conduct cyber investigations under a pseudonym. People convicted of tax fraud may be deprived of their opportunity to benefit from tax reductions and credits. An offense of incitement to fraud will also be created.
On the social fraud side, the executive has set ambitious objectives with a doubling of the adjusted amounts in terms of contributions and social contributions from 800 million in 2022 to 1.5 billion in 2027. On the side of the Family Allowance Fund and pension funds, the objective is to reach 3 billion in losses detected and avoided. Finally, the objective is 500 million for health spending.READ ALSO The hunt for false work stoppages accelerates
To do this, controls on companies will be doubled by 2027 – particularly with regard to the use of posted workers. Measures will be put in place to combat the under-declaration of platform workers. A regularization window will notably be set up in 2024.
The fraudsters, on the health professional side, will also be toast: Health Insurance will be able to cancel its participation in covering their social security contributions paid to Urssaf if they are caught red-handed. Finally, sick leave of convenience is also in the sights of the government, which notably provides for the ban on prescriptions for sick leave of more than three days via teleconsultation.