Grassroots mobilisation and the recent media coverage of certain scandals in France and worldwide (such as Luxleaks, Panama papers, Bahama leaks and Football leaks to mention but a few) have brought to light the sheer scope of tax avoidance mechanisms and their impact on the funding of public services. The European Commission puts the loss of tax revenue every year at more than €1,000 billion. In France, these estimations are in the range of €60 to 80 billion.
Tax avoidance affects social cohesion by fuelling a two-tier system between those with the means to avoid paying their taxes on the one hand and those who feel like they are the "only ones who are paying" on the other. This sense of injustice undermines the legitimacy of tax – one of the pillars of our modern democracies.e conventions fiscales désavantageuses et d’administrations défaillantes.