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Fiscalité et philanthropie des entreprises – Le CASD – Centre d'accès Sécurisé aux Données
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<h1 class="entry-title">Fiscalité et philanthropie des entreprises</h1> </header><!-- .entry-header --> <div class="entry-thumbnail img_1859"> <img src="/image-projet/?projet=FISPHIL" alt="FISPHIL" class="img-responsive" /> </div> <div class="entry-content"> Notre projet de recherche vise à étudier les effets des incitations fiscales sur les comportements de don des entreprises en France. Après une caractérisation des types d'entreprises ayant développé une activité philanthropique, nous étudierons l'impact du développement de dispositifs fiscaux visant à encourager le mécénat et la philanthropie. Nous étudierons dans un premier temps l'impact sur les comportements des entreprises de la loi Aillagon du 1er août 2003, qui a significativement augmenté les avantages fiscaux en faveur des entreprises ayant des activités de mécénat. Nous étudierons également l'impact des modifications plus récentes du cadre fiscal et juridique concernant la philanthropie des entreprises. L'objectif final de ce projet est d'évaluer l'efficience globale de la dépense fiscale consentie par l'Etat dans le cadre du mécénat d'entreprises? <hr style="margin: 10px 0"> <div class="entry-author"> <b>Laboratoire d'Economie de Dauphine</b> </div> <hr style="margin: 10px 0"> <div class="entry-author"> <b>Membres :</b> FACK Gabrielle, MUCHARDT Simon </div> </div><!-- .entry-content --> <div class="clearfix"></div> <hr /> <div class="relation"> <div class="row"> <div id="relatedPublications" class="col-xs-12 related related_pub"> <div class="title">Publications</div> <div class="all_listing"> </div> <div class="signalement"> <a href="https://www.casd.eu/remontees-des-publications/?id_prj=1859" class="btn btn-primary"> Indiquer une publication </a> </div> </div> <div id="relatedTheme" class="col-xs-12 related related_theme "> <div class="title">Données mises à disposition via le CASD (13)</div> <div class="all_listing"> <div class="sources" 13> <div class="line source source_42"> <a href="https://www.casd.eu/src.php?id=42"> <span class="name">FARE : Statistique structurelle annuelle d’entreprises issue du dispositif ESANE </span> </a> </div> <div class="line source source_44"> <a href="https://www.casd.eu/src.php?id=44"> <span class="name">LIFI : Liaisons financières entre sociétés</span> </a> </div> <div class="line source source_68"> <a href="https://www.casd.eu/src.php?id=68"> <span class="name">FICUS : Statistique structurelle annuelle d’entreprises issue du dispositif SUSE </span> </a> </div> <div class="line source source_180"> <a href="https://www.casd.eu/src.php?id=180"> <span class="name">CEP : Contour des entreprises profilées</span> </a> </div> <div class="line source source_209"> <a href="https://www.casd.eu/src.php?id=209"> <span class="name">VAC : Ventilation par activité</span> </a> </div> <div class="line source source_258"> <a href="https://www.casd.eu/src.php?id=258"> <span class="name">BIC-RS : Bénéfices industriels et commerciaux - régime simplifié</span> </a> </div> <div class="line source source_259"> <a href="https://www.casd.eu/src.php?id=259"> <span class="name">BIC-RN : Bénéfices industriels et commerciaux - régime normal</span> </a> </div> <div class="line source source_262"> <a href="https://www.casd.eu/src.php?id=262"> <span class="name">PERIM : Périmètres des groupes fiscaux</span> </a> </div> <div class="line source source_272"> <a href="https://www.casd.eu/src.php?id=272"> <span class="name">Enquête LIFI : Enquête Liaisons financières entre sociétés</span> </a> </div> <div class="line source source_342"> <a href="https://www.casd.eu/src.php?id=342"> <span class="name">BIC-IS : Bénéfices industriels et commerciaux - tous régimes</span> </a> </div> <div class="line source source_398"> <a href="https://www.casd.eu/src.php?id=398"> <span class="name">MVC_Mécenat : Mouvements sur créances de crédit d'impôt Mécénat</span> </a> </div> <div class="line source source_421"> <a 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