Quelques repères sur les dotations

Les dotations*, ou concours financiers, sont des prélèvements opérés sur le budget de l’État et distribués aux collectivités territoriales, représentant 30% de leurs ressources, dont près de 23% pour les dotations de fonctionnement.

 

1/ Les dotations et subventions de fonctionnement

1.1 La dotation globale de fonctionnement (DGF), créée en 1979, est la plus importante contribution de l’État aux collectivités. La loi de finances pour 2004 avait modifié profondément son architecture. Son montant a ainsi doublé, passant de 18,8 milliards d’euros (Mds €) en 2003, soit 32% des concours financiers de l’État, à 36,8 Mds (62 %) pour 2004. Elle s’élève aujourd’hui en 2016 à 33 Mds €, contre 36,6 Mds € en 2015, et 40,1 Mds € en 2014, manifestation de la politique de baisse de ses dotations par l’État.

Comportant douze dotations (4 pour les communes, 2 pour les EPCI, 4 pour les départements et 2 pour les régions) qui se déclinent elles-mêmes en plusieurs parts ou fractions, il conviendrait de parler plutôt « des DGF ».

Chaque niveau de collectivité bénéficie ainsi d’une DGF divisée en deux parts :

la part forfaitaire qui correspond à un tronc commun perçu par toutes les collectivités bénéficiaires afin de leur assurer des moyens de fonctionnement ;

la part péréquation, qui vise à corriger ou atténuer les inégalités entre communes. Dans le cadre de la DGF des communes et des EPCI, cette deuxième composante correspond à la dotation d’aménagement composée elle-même de quatre fractions : la dotation d’intercommunalité, la dotation de solidarité urbaine et de cohésion sociale (DSU), la dotation de solidarité rurale (DSR), et la dotation nationale de péréquation (DNP). Les départements reçoivent en plus de la dotation forfaitaire, la dotation de compensation, la dotation de péréquation urbaine (DPU), et la dotation de fonctionnement minimale (DFM). Enfin, la DGF des régions se compose plus simplement d’une dotation forfaitaire et d’une dotation de péréquation.

Les collectivités peuvent employer librement la DGF. Le Comité des finances locales (CFL- http://www.collectivites-locales.gouv.fr/comite-des-finances-locales) contrôle sa répartition aux collectivités territoriales.

La DGF devrait prochainement faire l’objet d’une réforme d’ampleur, voir https://juricoll.fr/dotations-va-t-on/

 

1. 2 Les autres dotations de fonctionnement sont, par exemple, la dotation spéciale instituteurs (19 millions d’euros en 2015), en voie d’extinction à mesure de leur remplacement par des professeurs des écoles ; la dotation « élu local » pour les communes de moins de 1 000 habitants les plus défavorisées (65 millions d’euros en 2015) ; le fonds de mobilisation départemental pour l’insertion, créé en 2006 et doté, en 2015, de 500 millions d’euros.

 

2/ Les dotations d’équipement

2.1 La dotation globale d’équipement (DGE), est attribuée par les préfets aux départements, à certaines communes et groupements de communes, sous conditions de ressources et de population, afin de les aider à financer leurs équipements et leurs infrastructures. En 2011, la DGE des communes a fusionné avec la DDR (dotation de développement rural, 131 millions en 2010) pour former la dotation d’équipement des territoires ruraux (DETR). En 2015, la DETR s’élevait à 815 millions d’euros, et la DGE des départements à 219 millions.

2.2 Le fonds de compensation de la taxe sur la valeur ajoutée (FCTVA), est aussi une dotation d’équipement et compense la TVA payée par les collectivités sur leurs dépenses d’équipement et dépenses réelles d’investissement sur deux ans et qu’ils ne peuvent pas récupérer par la voie fiscale puisqu’ils ne sont pas considérés comme des assujettis pour les activités ou opérations qu’ils accomplissent en tant qu’autorités publiques. Il constitue la principale aide de l’Etat aux collectivités territoriales en matière d’investissement.

3/ Les autres dotations de compensation

Les dotations versées par l’Etat aux collectivités territoriales répondent majoritairement à une logique de compensation. Elles peuvent servir à compenser des transferts de compétences de l’État aux collectivités. C’est le cas, notamment, de la dotation générale de décentralisation (DGD) ; de la dotation régionale d’équipement scolaire (DRES) et de la dotation départementale d’équipement des collèges (DDEC), créées à l’occasion des Actes I et II de la décentralisation. Ou pour compenser des allègements d’impôts locaux et les pertes dues à la suppression de la taxe professionnelle (dotation de compensation de la réforme de taxe professionnelle DCRTP).

Par définition, ces dotations ne poursuivent donc pas un objectif de redistribution, elles peuvent cependant exercer parfois un effet péréquateur en raison de la sédimentation en leur sein d’anciens dispositifs péréquateurs. Elles apparaissent le plus souvent comme des dotations créées en contrepartie d’une mesure nouvelle (ex : suppression d’un impôt local ou transfert d’une compétence).

 

4/ Précisions sur les dotations de péréquation

Littéralement, la péréquation consiste à égaliser les situations.

Depuis la révision constitutionnelle de 2003, la péréquation est un objectif de valeur constitutionnelle : l’article 72-2 de la Constitution dispose que « La loi prévoit des dispositifs de péréquation destinés à favoriser l’égalité entre les collectivités territoriales ».

Les dotations de péréquation visent explicitement à réduire les inégalités de ressources des collectivités eu égard à leurs charges. Ressources et charges dépendent en effet de contraintes géographiques, humaines (ex: revenu des habitants) et économiques (ex: dynamisme des bases fiscales, importance du tissu industriel ou tertiaire, etc.), qui ne garantissent pas a priori une adéquation des ressources aux charges de chaque collectivité.

Les principales dotations de péréquation sont intégrées dans la DGF. Pour les communes, il s’agit de la dotation de solidarité urbaine et de cohésion sociale (DSU), de la dotation de solidarité rurale (DSR), de la dotation nationale de péréquation (DNP) et de la dotation de développement urbain (DDU). Pour les groupements de communes, il s’agit de la dotation d’intercommunalité. Les départements bénéficient de deux dotations, l’une à vocation urbaine – la dotation de péréquation urbaine (DPU), et l’autre à vocation plutôt rurale – la dotation de fonctionnement minimale (DFM). Pour les régions, en 2004 est instituée la dotation de péréquation régionale à l’occasion de la création de la DGF des régions.

L’ensemble de ces dotations relève de la péréquation verticale, où l’État a vocation à répartir équitablement les dotations qu’il verse aux collectivités territoriales.

A noter que l’on parle de péréquation horizontale lorsque les dispositifs reposent sur les ressources fiscales des collectivités, et non plus sur celles de l’Etat, que la péréquation opère donc entre les collectivités.

Quatre dispositifs de péréquation horizontale ont été crée entre 2011 et 2013, dans le but d’accompagner la réforme de la fiscalité locale en prélevant les collectivités disposant des ressources les plus dynamiques suite à la suppression de la taxe professionnelle pour les reverser aux collectivités moins favorisées.

Avant la réforme de taxe professionnelle, la péréquation horizontale n’était jusqu’alors mise en œuvre qu’à l’échelle des départements disposant de fonds départementaux de péréquation de la taxe professionnelle (FDPTP), et de la région Ile-de-France (fonds de solidarité des communes de la région d’Île-de-France FSRIF) ; elle ne concernait que le secteur communal.

Les quatre fonds crées sont :

le fonds national de péréquation des droits de mutation à titre onéreux (DMTO) perçus par les départements a été mis en place en 2011. Ce fonds est alimenté par 2 prélèvements, un premier prélèvement sur « stock » lié au niveau des DMTO du département relativement à la moyenne de l’ensemble des départements, un second prélèvement sur « flux » prenant en compte la dynamique de progression des recettes de DMTO d’un département. Sont bénéficiaires des ressources du fonds tous les départements dont le potentiel financier par habitant est inférieur à la moyenne de l’ensemble des départements. Le fonds a permis de redistribuer 440 M€ entre les départements en 2011 et 460 M€ en 2012 (avec mise en réserve de 120 M€).

Le fonds national de péréquation des ressources intercommunales et communales (FPIC) a été mis en place en 2012. Il constitue le premier mécanisme national de péréquation horizontale pour le secteur communal. Il s’appuie sur la notion d’ensemble intercommunal, composée d’un établissement public de coopération intercommunal à fiscalité propre (EPCI) et de ses communes membres.

A la suite de la réforme de la fiscalité directe locale, le législateur a souhaité créer deux dispositifs de péréquation des ressources de CVAE , l’un pour les départements, l’autre pour les régions (article 78 de la loi n°2009-1673 du 30 décembre 2009 de finances pour 2010). Ces deux dispositifs ont été profondément modifiés par la loi de finances pour 2013.

Le fonds national de péréquation de la cotisation sur la valeur ajoutée des entreprises (CVAE) des départements – Ce mécanisme est appelé fonds national de péréquation de la cotisation sur la valeur ajoutée des entreprises perçue par les départements (article L. 3335-1 du CGCT)

Le fonds national de péréquation des ressources des régions et de la collectivité territoriale de Corse – L’objectif du fonds est de faire converger les taux de croissance régionaux des ressources perçues par les régions et issues de la suppression de la taxe professionnelle (CVAE, IFER, DCRTP, FNGIR) vers la moyenne nationale.

 

* Un site de consultation des dotations versées par l’Etat est spécialement dédié aux collectivités territoriales: http://www.dotations-dgcl.interieur.gouv.fr/consultation/accueil.php

 

** Sources : http://www.vie-publique.fr/ et http://www.collectivites-locales.gouv.fr/dotation-globale-fonctionnement-dgf

 

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