Tax expenditures, subsidies and fraud, Raphaël Glucksmann
Tax and social security fraud: PS programme: more staff and tools against tax fraud
Direction of change: increase, compared with current law.
The lever. Combating tax, contribution and benefit fraud: inspection staff numbers, sanctions, expected revenue. Direction rule: ↑ stronger action.
« Lutter contre la fraude fiscale. Recruter du personnel, réallouer les moyens aux fraudes les plus coûteuses et moderniser la lutte contre la fraude, intégrant notamment l’intelligence artificielle, pour mieux détecter les nouvelles formes de fraude. »1Translation by the editorsFight tax fraud. Recruit staff, reallocate resources to the costliest frauds and modernise the fight against fraud, notably by incorporating artificial intelligence, to better detect new forms of fraud.
Parti socialiste, « Le Projet socialiste », chapitre « Refaire société » (adopté par les militants le 25 juin 2026), 25 June 2026. Position taken from a document of the candidate’s party or movement, not from a presidential programme.
No programme released. Positions taken from public statements, words of associates or documents of the candidate’s party, each dated and sourced; last recorded on 21 October 2026.
Encoding
No cost-schedule parameter for this position: see the costing for the reason.
Costing
Announced by the candidate
not announced
The cited source does not cost this measure.
Published costings
none
No external costing of this position recorded to date.
Our calculation
not costed
Only source: the Projet socialiste, a Parti socialiste text adopted by its members on 25 June 2026, before the candidate was designated (primary of 11 October 2026). Neither his statements nor the texts of Place publique take up this text or this measure (check of 21 October 2026): a party's position is not that of its candidate, it is cited without being costed. Read as his position, it would not be costed either: stronger checks with no headcount or expected revenue.
Current law, sources and limits of the cost schedule
Current law. Tax audits in 2024: €20.1bn of duties and penalties assessed for collection, €11.4bn actually collected (Cour des comptes, December 2025). No official costing of tax fraud: for the Cour, « nul ne peut aujourd'hui se hasarder à affirmer que ce montant est proche de 30 ou de 130 Md€ » [“no one today can venture to assert that this amount is close to €30bn or €130bn”]. VAT gap: €6bn to €10bn (DGFiP). Social security fraud estimated at €13bn, of which €2.1bn detected and €0.6bn recovered (HCFiPS, 2024). Anti-fraud bill under discussion in 2026.
Horizon. Phased in over several years; full year 2032 to be justified by resources (staff, tools).
Limits. The amounts of « fraude totale » [“total fraud”] often cited (€80bn to €100bn, Solidaires) are judged by the Cour des comptes to have no method. A promise of yield from the fight against fraud is costed on the revenue recovered, not on the estimated fraud, and related to the resources committed. Coefficient calculated by the editors (10% of the €11.4bn recovered; €20.1bn issued for collection as the upper bound). The costing is fragile: low confidence index.
- Cour des comptes, La lutte contre la fraude fiscale, 2025-12-16: « Celles-ci sont passées de 12,2 Md€ en 2015 à 11,4 Md€ en 2024 ... ces résultats retrouvent leur niveau de départ (20,1 Md€ en 2024 contre 21,2 Md€ en 2015) ... Nul ne peut aujourd'hui se hasarder à affirmer que ce montant est proche de 30 ou de 130 Md€ ... La fourchette finalement dégagée par la DGFiP (entre 6 et 10 Md€ ...) »
- HCFiPS, Fraude sociale 2024, infographie, 2024-09-25: « MONTANTS ÉVALUÉS ... 13 MD€ ; FRAUDES CONSTATÉES ET STOPPÉES 2,1 MD€ DONT 0,5 MD€ ÉVITÉES ; MONTANTS RECOUVRÉS 0,6 MD€ »
How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.
- Parti socialiste, « Le Projet socialiste », chapitre « Refaire société » (adopté par les militants le 25 juin 2026), 25 June 2026. Position taken from a document of the candidate’s party or movement, not from a presidential programme. Read the source (Parti socialiste, « Le Projet socialiste », chapitre « Refaire société » (adopté par les militants le 25 juin 2026)).
Contest this encoding (prefilled email; procedure and deadlines)