1- What link can you make between the state budget and taxation?

2- Give three examples for each of the following categories: income tax, expenditure tax and capital tax

3- After defining what the taxe d'habitation and the taxe foncire are, how do you explain that the government in France has decided to abolish the taxe d'habitation? What are the consequences for the property tax?

4- Give two examples of proportional taxes and two examples of progressive taxes and explain the consequences of proportionality and progressiveness of a tax.

5- Briefly define what tax litigation is.

6- When a French company sells a good to a Spanish company, in which country will VAT be due? Why

7- When a Canadian company sells goods to a French company, in which country will VAT be due? Why is this the case?

8-What is the event that makes the VAT collected on sales by a company payable?

- When it has sold goods and you will indicate the potential financial consequence for the seller company when this sale is granted to the customer with a payment term (e.g. payment in 60 days)

- When it has sold services

9-What is the event that makes the VAT paid deductible for a company liable to VAT?

- When it has purchased goods

- When it has purchased services

10- Is VAT deductible for the company :

- following the purchase of gifts for the company's best customers

- following the purchase of a passenger car by the company for its employees' business trips?

11- Name any four different tax categories of income that can be earned by members of a tax household and that will be subject to income tax. Explain which types of income correspond to the 4 tax categories chosen.

12- When a member of a tax household has paid alimony to a minor child born of a first marriage for an amount decided by a judge, what tax advantage can he or she obtain?

13- Quickly define what the family quotient is and what impact it has on the calculation of income tax for a family with children

14- A family is composed of a married couple + a 26 year old son who is a student + a 23 year old daughter who is a student with no income + a 20 year old son who is looking for a job and has no income and a 16 year old daughter who is in high school. Can you indicate which persons may constitute this family's tax household, indicating the children who may or may not still be attached to this household? Indicate the number of tax units allocated to this household.

15- What is the number of units to be retained for the calculation of the IR for a tax household composed of a married couple and 5 minor children? Please give details of your calculation.

16- For the purpose of calculating income tax, to which category of income can a property deficit made in a previous year be deducted?

17- Can a traditional sole proprietorship opt to be taxed as a company? Why?

18- Give 2 examples of companies that are compulsorily subject to corporation tax and 2 examples of companies that are compulsorily subject to income tax or that can opt to be subject to income tax

19- Quickly explain why the tax profit is not equal to the accounting profit?

20 - Why has the corporate tax rate in France changed in a few years from 33.33% to 25% in 2022?