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The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of the French local finance system illustrated by the fact the State is presently the first tax contributor to the local authorities budgets. As a result, it becomes blatant that any new competence transfer to the local authorities without setting up an explicit financing scheme for these transfers will put an end to the local authorities autonomy.Lensemble du système fiscal local français est caractérisé par une structure complexe peu propice au développement de la concurrence fiscale entre collectivités locales. Bien au contraire, les évolutions récentes témoignent dun phénomène de recentralisation des finances locales françaises par lequel lEtat devient le premier contributeur à la fiscalité des collectivités locales. Au total, il semble évident que tout accroissement de transfert de compétences non accompagné dune remise à plat du système fiscal local français ne peut conduire à terme quà la fin de lautonomie des collectivités locales.

The Recentralization of the French Local Finance System