The French General Directorate of Public Finances (DGFiP) published its seventh analytical bulletin on September 3, 2024, focusing on the VAT revenue gap in France.

The bulletin forms part of the DGFiP's regular statistical analysis series produced by its Public Statistics Department within the Tax Studies and Statistics Department. The publication examines various aspects of VAT collection shortfalls and revenue performance in France.

The analysis is available through the DGFiP's "Studies and Statistics" section, which provides ongoing research across all areas of French taxation. The bulletin joins the existing DGFiP Analyses series that delivers technical assessments of tax policy and administration issues.

VAT revenue gap analysis typically examines the difference between theoretical VAT collections based on economic activity and actual receipts, highlighting areas of non-compliance, structural exemptions, and administrative challenges in tax collection.