impôts locaux – Défaillances de perception de la taxe d'aménagement et impacts sur les CAUE

This written question concerns issues with collecting the land development tax (taxe d'aménagement) in France. It highlights problems with its collection and the resulting impact on departmental councils for architecture, urban planning, and environment (CAUE). The question seeks to understand the scale of these collection failures and their consequences for the functioning and funding of CAUEs, which are important for local planning and environmental advice.