Etudes sur les entreprises à partir de données fiscales – Le CASD

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class="container"> <div xmlns:v="http://rdf.data-vocabulary.org/#"><span typeof="v:Breadcrumb"><a title="Le CASD - Centre d'accès Sécurisé aux Données" href="https://www.casd.eu" rel="v:url" property="v:title" class="home">Accueil</a></span><span class="sep">></span><span typeof="v:Breadcrumb"><a href="https://www.casd.eu/projets-developpes-sur-le-casd/" rel="v:url" property="v:title" title="project">Projets</a></span><span class="sep">></span>Etudes sur les entreprises à partir de données fiscales</div> </div> </div> <div id="primary" class="content-area"> <main id="main" class="site-main" role="main"> <div class="container"> <div class="row"> <div class="col-xs-12 col-sm-3 col-md-3 col_arbo"> <div class="arbo_pages"> <ul class="nav navbar-nav"> <li class=""> <a href="#relatedSource" class="js-scroll"> Données mises à disposition via le CASD </a> </li> <li class=""> <a href="#relatedPublications" class="js-scroll"> Publications </a> </li> </ul> </div> </div> <div class="col-xs-12 col-sm-9 col-md-9 col_navcontent"> <article id="post-26115" class="post-26115 project type-project status-publish hentry"> <a href="https://www.casd.eu/projets-developpes-sur-le-casd/" class="return_liste btn btn-primary"> Retour à la liste des projets </a> <header class="entry-header"> <h1 class="entry-title">Etudes sur les entreprises à partir de données fiscales</h1> </header> <div class="entry-thumbnail img_1941"> <img src="/image-projet/?projet=TAUIMPO" alt="TAUIMPO" class="img-responsive" /> </div> <div class="entry-content"> Dans un premier temps, les données seront mobilisées pour une étude portant sur l'évolution de la fiscalité sur les bénéfices des entreprises entre 2015 et 2022. Cette étude mettra en lumière les différents canaux ayant modifié la fiscalité des entreprises sur la période : tels que la baisse du taux nominal de l'impôt sur les sociétés, le calcul de l'assiette fiscale (déductibilité des intérêts, reports des déficits, intégration fiscale), crédits d'impôts, transformation du CICE, etc. Parallèlement, l'étude explorera les disparités d'imposition entre les entreprises et leurs évolutions depuis 2015, en examinant les principaux facteurs explicatifs tels que le secteur, la taille, l'exposition internationale. Dans un second temps, ces données seront mobilisées pour d'autres travaux de l'Insee sur les entreprises. <hr style="margin: 10px 0"> <div class="entry-author"> <b>Institut National de la Statistique et des Études Économiques</b> </div> <hr style="margin: 10px 0"> <div class="entry-author"> <b>Membres :</b> ARNAL Olivier, DI NALLO Ugo, MARTIN Jean-Philippe, TREVIEN Corentin, VICAIRE Vincent </div> </div> <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=1941" 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 (27)</div> <div class="all_listing"> <div class="sources" 27> <div class="line source 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Etudes sur les entreprises à partir de données fiscales – Le CASD – Centre d'accès Sécurisé aux Données