In France the need for taxation is contained in Article 13 of 1789 Declaration of the Rights of Man and of the Citizen;”For the maintenance of the public force, and for administrative expenses, a general tax is indispensable “, adding that “it must be equally distributed among all citizens, in proportion to their ability to pay”. Article 14 of the Declaration states that “All citizens have the right to ascertain, by themselves or through their representatives, the need for a public tax, to consent to it freely, to watch over its use, and to determine its proportion, basis, collection and duration.”It is therefore important to note that tax in France is assessed and collected only by virtue of an act of legislature. Furthermore it became mandatory for taxes to be collected because it is entrenched in Article 34 of the French Constitution where the rules concerning the basis ,rates and method of tax collection of all types are set by law. This give the executive the powers to implement the tax regulations as presented by the legislature (Public Finances General Directorate, 2009).There are four main categories of taxes levied in France. Firstly there is the Income Tax which is further broken down to Corporate Tax, Personal Income Tax, Social levies and Payroll Tax. Corporate tax is a tax in Principle payable annually on all profits generate in France by all the companies operating in France and any other legal entities. The corporate tax can be standard rate of 33 percent for all their activities or at reduces rates as stipulated by the law. In addition, corporation tax payers are liable to a social contribution equal to 3.3percent of the tax calculated on their taxable profits at the standard rate (33⅓ percent) and at the reduced rates, minus relief that may not exceed €763,000 per twelve-month period. Personal Income Tax is a comprehensive tax levied on an individual’s total income in a given year. In personal Income tax all income, regardless of origin, is calculated to give a total net income to which a single tax rate is applied. However, it is important to note that there are many provisions in the method for calculating income tax that allow taxation to be adjusted to personal circumstance. Proportional levies are also applied to some types of income and capital gains.