From 2016 to 2022, tax expenditure increased steadily: in 2022 there were 626 (+ 40% compared to six years before) with fiscal effects on the budget of -82 billion euros (+ 72%). A further 114 local tax expenditures have to be added to these, for a total of 740. Who benefits? And how much do they cost us?

The publication of the Annual Tax Expenditure Reports, together with the Programme Reports annexed to the NADEF, improved transparency. But we have a long way to go: almost 80% of the measures have incomplete data on charges, beneficiaries or amounts per capita, and for almost 28% are not given any estimates (or a negligible value is reported).

Five years after the last dossier, the UVI returns to analyse the phenomenon. Notes that the frequent and significant deviations from the 'normal' tax regime contribute to increasing the complexity of the system and reducing its transparency, in the face of substantial revenue losses: 4% of GDP.