Qui paye les services publics urbains ? Une analyse sectorielle et spatiale du versement mobilité dans trois réseaux de transports collectifs urbains

Although local authorities are considered an important link in responding to many current challenges (ecological transition, local development, satisfaction of social needs), their tax resources are today the subject of numerous criticisms and reforms aimed in particular at limiting their weight for companies. However, the actual contributors to these taxes are little or badly known. This article seeks to identify the payers of a particular local tax, the mobility tax, which constitutes an important resource for local authorities in the implementation of urban public transport. Based on the analysis of three networks (Compiègne, Gap and Niort) on an exploratory basis, we show, from a methodological point of view, that the SIRENE database can be mobilized to carry out the analysis at the scale of the France without significant bias compared to the ACOSS database which is more reliable but whose scope is also more limited. Then, the sectors contributing to the mobility tax do not necessarily follow the economic structure of the AOM since we observe an over-representation of industry, financial activities and insurance as well as the public sector. Finally, from a spatial point of view, this article shows the significant weight of the economic activity zones in the establishments paying the mobility tax.