Conversely, Pierre Moscovici, president of the Court of Auditors, claims that tax fraud amounts to only about €4.5 billion annually, suggesting that social fraud is a more significant issue.

Plihon emphasizes the distinction between tax fraud, which involves illegal activities, and tax evasion, which refers to legal methods of minimizing tax liabilities, highlighting the need to tackle aggressive tax optimization.

Moscovici's assertion that social fraud is more substantial than tax fraud contradicts broader economic estimates and public opinion on the matter.

He argues that combating tax evasion is crucial for fiscal justice, particularly as the General Directorate of Taxes has seen a 25% reduction in staff since 2008, weakening its enforcement capabilities.

In 2024, the French government reported detecting €20 billion in fraud, with tax fraud making up over 80% of this total, approximately €16.7 billion.

Plihon advocates for a review of the numerous tax loopholes in France rather than their outright elimination, a stance echoed by Minister of Public Accounts, Amélie de Montchalin.

Critically, Plihon points out that the focus on social fraud appears politically motivated, as tax fraud is predominantly perpetrated by wealthier individuals, who often have political connections.

The staggering figure of tax fraud could potentially fund critical government budgets, such as the national education budget, which is set at €75.7 billion for 2025.

Economist Dominique Plihon has raised alarms about the underestimation of tax fraud in France, suggesting it could be at least €60 billion annually, with some estimates nearing €100 billion.

Despite acknowledging his own benefits from tax deductions, Moscovici opposes a review of tax policies, arguing it would lead to increased taxes.