We consider the classical Coulomb gas in two dimensions at the inverse temperature $β=2$, confined within a droplet of radius $R$ by a rotationally invariant potential $U(r)$. For $U(r)\sim r^2$ this describes the eigenvalues of the complex Ginibre ensemble of random matrices. We study linear statistics of the form ${\cal L}_N = \sum_{i=1}^N f(|{\bf x}_i|)$, where ${\bf x}_i$'s are the positions of the $N$ particles, in the large $N$ limit with $R=O(1)$. It is known that for smooth functions $f(r)$ the variance ${\rm Var} \,{\cal L}_N= O(1)$, while for an indicator function relevant for the disk counting statistics, all cumulants of ${\cal L}_N$ of order $q \geq 2$ behave as $\sim \sqrt{N}$. In addition, for smooth functions, it was shown that the cumulants of ${\cal L}_N$ of order $q \geq 3$ scale as $\sim N^{2-q}$. Surprisingly it was found that they depend only on $f'(|\bf x|)$ and its derivatives evaluated exactly at the boundary of the droplet. To understand this property, and interpolate between the two behaviors (smooth versus step-like), we study the microscopic linear statistics given by $f(r) \to f_N(r) = φ((r-\hat r) \sqrt{N}/ξ)$, which probes the fluctuations at the scale of the inter-particle distance. We compute the cumulants of ${\cal L}_N$ at large $N$ for a fixed $φ(u)$ at arbitrary $ξ$. For large $ξ$ they match the predictions for smooth functions which shows that the leading contribution in that case comes from a boundary layer of size $1/\sqrt{N}$ near the boundary of the droplet. Finally we show that the full probability distribution of ${\cal L}_N$ take two distinct large deviation forms, in the regime ${\cal L}_N \sim \sqrt{N}$ and ${\cal L}_N \sim N$ respectively. We also discuss applications of our results to fermions in a rotating harmonic trap and to the Ginibre symplectic ensemble.