The French system of taxation can be characterised by its complexity, high marginal rates and high administrative costs.
There are so many different basis of assessment, and such a large number of taxes that it defies easy description.
While there are a set of principles that govern the operation of the system, there are so many exceptions to the general rules that it is sometimes difficult to appreciate that any exists at all!
However, it would be a mistake to assume that France is a high taxation country for everyone. Those who relocate to France to retire are likely to be pleasantly surprised at just how little in taxes they will pay.