The local inter-municipalities in the Île-de-France region heavily rely on the household waste collection tax (TEOM) to finance the public service for waste prevention and management. However, this tax has faced criticism for its lack of transparency, prompting many inter-municipalities to reconsider their waste funding strategies. ACR+ member ORDIF has developed new indicators to shed light on these issues, aiming to better understand who pays for what. 
Waste collection and treatment constitute the primary expense for most inter-municipalities in the Île-de-France region. In 2021, these municipalities allocated over 35% of their operating expenses to this domain, making funding a significant challenge for the territories. In the Île-de-France region, TEOM is widely adopted for financing the Public Service for Waste Prevention and Management, present in 97% of municipalities. However, inter-municipalities using TEOM face various challenges, such as taxpayer disputes in administrative courts, requests from professionals for exemptions, the need to harmonize rates, and organise zoning based on services rendered. To address these challenges, ORDIF has developed analysis sheets for TEOM. These sheets aim to provide an objective overview of the characteristics of this tax for each municipality and contextualize them with reference data. 
Source: (in French) 

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