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Communication au Premier ministre, November 2019, published 2 December 2019, pp. 128-129, Tableau n° 14.","title":"La fraude aux prélèvements obligatoires","url":"https://www.ccomptes.fr/sites/default/files/2023-10/20191202-rapport-fraude-aux-prelevements-obligatoires.pdf","date":"2019-12-02","written_by":"independent","quote":"Ainsi, le taux de redressement des cotisations par ciblage grâce au datamining, mesuré sur le champ des TPE, ressort à 12,6 % en 2018, soit deux fois plus que le taux constaté sur l'ensemble des CCA."}]}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["evidence"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"sources[].upstream_sources":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"strategic_assessments[]":{"state":"unresolved","review_state":"not_assessed","coverage":"partial","family":"strategic assessments"},"summary":{"state":"value_present","value":{"kind":"record_fields","fields":{"summary":"The Cour des comptes found that URSSAF audits of very small firms picked by data mining reassessed 12.6% of the contributions audited in 2018. The rate across all such audits was 6.1%.","account":"URSSAF collects social security contributions in France and audits employers' accounts to check what they owe. From 2015 its national agency, the Acoss, tried data mining to choose these audits, first for small and medium firms and from 2016 for very small ones. Each year it sent the URSSAF offices lists of firms with high risk scores. In a report to the Prime Minister of November 2019, the Cour des comptes found that audits drawn from these lists had markedly higher results than other audits. For very small firms in 2018, they reassessed 12.6% of the contributions audited, twice the 6.1% across all such audits. For small and medium firms the rates were 5.8% and 2.65%. Data mining picked 11.3% of the audits of very small firms and 15.9% of those of small and medium firms. The Acoss supplied the table. Across all accounting audits from 2014 to 2018, the Cour saw no sign of better targeting. This finding concerns routine audits in 2018, a separate application from the agency's later data mining for undeclared work."}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["summary","account"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].autonomy_permissions":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].component_role":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].deployment_configuration":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].inputs_outputs":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_name":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].model_version":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"systems[].product_name":{"state":"value_present","value":{"kind":"record_fields","fields":{"system":"Acoss data-mining risk scores (outils de datamining) that list small and medium firms (since 2015) and very small firms (since 2016) for URSSAF accounting audits"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["system"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"systems[].provider":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"taxonomy_crosswalks[]":{"state":"unresolved","provenance":{"kind":"curatorial","basis":"Editorial assignment.","record_fields":[],"source_refs":[]},"reason":"This is an explicit unresolved assignment: the sources on record do not settle this question.","review_state":"not_assessed","coverage":"partial"},"title":{"state":"value_present","value":{"kind":"record_fields","fields":{"title":"Cour des comptes finds that URSSAF audits of very small firms picked by data mining reassessed contributions at twice the rate of all such audits","headline":"*Datamining* lists double the yield of URSSAF audits of small firms"}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["title","headline"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"},"version":{"state":"value_present","value":{"kind":"identifiers","identifiers":["ac5d55e47d3315dd98eec75626820e32c96ccf047947c6a2f6f4b4e98b19f9bf"],"role":"SHA-256 of the complete public record and its assessments"},"provenance":{"kind":"curatorial","basis":"SHA-256 of the public record, its assessments, and its displayed answers and notes, excluding its own identifier and the derived coverage summary.","record_fields":[],"source_refs":[]},"review_state":"record_mapped","coverage":"complete"},"workflow":{"state":"value_present","value":{"kind":"record_fields","fields":{"account":"URSSAF collects social security contributions in France and audits employers' accounts to check what they owe. From 2015 its national agency, the Acoss, tried data mining to choose these audits, first for small and medium firms and from 2016 for very small ones. Each year it sent the URSSAF offices lists of firms with high risk scores. In a report to the Prime Minister of November 2019, the Cour des comptes found that audits drawn from these lists had markedly higher results than other audits. For very small firms in 2018, they reassessed 12.6% of the contributions audited, twice the 6.1% across all such audits. For small and medium firms the rates were 5.8% and 2.65%. Data mining picked 11.3% of the audits of very small firms and 15.9% of those of small and medium firms. The Acoss supplied the table. Across all accounting audits from 2014 to 2018, the Cour saw no sign of better targeting. This finding concerns routine audits in 2018, a separate application from the agency's later data mining for undeclared work.","replication":{"produced_by":["The Acoss scored firms by risk and sent the URSSAF offices yearly lists of firms with high scores.","URSSAF inspectors audited firms from these lists alongside audits planned by other means."],"must_hold":["URSSAF offices must take up the lists when they plan audits, as they did for 10% to 20% of accounting audits in 2018."],"echoes":[]}}},"provenance":{"kind":"legacy_record","basis":"Editorial assignment.","record_fields":["account","replication"],"source_refs":[]},"review_state":"record_mapped","coverage":"partial"}},"summary":{"total":91,"addressed":91,"known":28,"reviewed":2,"reviewed_complete":2,"reviewed_partial":0,"record_mapped":26,"review_not_assessed":63,"not_assessed":0,"complete":false,"by_state":{"value_present":28,"not_reported":0,"unresolved":63,"not_assessed":0,"not_applicable":0,"withheld":0,"source_unavailable":0}}},"presentation_version":"23264ca802b8e7e3c40c488e9aad15f5fad3c4770864bd8328d0d59a816ddc30"}