Tax expenditures, subsidies and fraud, Fabien Roussel
Tax and social security fraud: Tax fraud: prison, loss of civic rights, community service « pour les moins pires » [“for the least bad”]
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.
« On devrait tous se rassembler dans ce combat contre la fraude et l'évasion fiscale parce que vous savez que sous Emmanuel Macron, les plus riches qui ont été pris la main dans le pot de confiture peuvent négocier leur amende. C'est inadmissible. Ça c'est un privilège de classe que je souhaite abolir et faire en sorte que les fraudeurs et bien ils passent par la case prison ou alors la déchéance des droits civiques et pour les moins pires peut-être des travaux d'intérêts généraux. »1Translation by the editorsWe should all come together in this fight against tax fraud and tax evasion because, you know, under Emmanuel Macron the richest who were caught with their hand in the jam jar can negotiate their fine. That is unacceptable. That is a class privilege that I want to abolish, and to make sure that fraudsters, well, they go to prison or else lose their civic rights, and for the least bad perhaps community service.
Words of Fabien Roussel, TF1, journal de 20 heures (vidéo sur la chaîne YouTube de TF1 INFO, 3 min 28 s, transcription), 6 September 2026. Position taken from public statements, not from a written 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 18 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
Criminal penalties without a recovery target: nothing to cost.
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.
- TF1, journal de 20 heures (vidéo sur la chaîne YouTube de TF1 INFO, 3 min 28 s, transcription), 6 September 2026. Words of Fabien Roussel. Position taken from public statements, not from a written programme. Read the source (TF1, journal de 20 heures (vidéo sur la chaîne YouTube de TF1 INFO, 3 min 28 s, transcription)).
Contest this encoding (prefilled email; procedure and deadlines)