Where is your 46% coming from? Also, you might grossly underestimate how much of an absolute mess American taxes are to deal with. If you're complaining about paying your accountant 2000 euros a year...
Taxes are in the same ballpark for all western countries. The real burden isn't the financial load, it is the complexity. I had a dream that my US state could take over all forms of taxation and have a single payer system (ha!) Business, personal, income, property, federal, all of it, one form, filed electronically and done by the state. Done.
Are you asking what the 46% contributes to, or a source? It contributes to health/unemployment/poverty/old-age insurances and pensions. The source is most websites about LLCs ("SAS/SARL") in France, e.g. https://www.apce.com/pid811/cotisations-sociales.html?pid=81... - the first cell of the second table is worth a read, for the laugh.