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Les systèmes d'incitation fiscale et leur impact sur la production cinématographique et audiovisuelle en Europe (2015)

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European Audiovisual Observatory
Format : Paper Papier Papier
978-92-871-8025-4
Type of document :
Book
Format :
Paper
Language :
French
Size :
A4
Number of pages :
138
Observatoire européen de l'audiovisuel
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L’Observatoire européen de l’audiovisuel publie une nouvelle analyse de l’incidence des régimes d’incitation fiscale - abris fiscaux, allégements fiscaux et crédits d’impôt - qui visent à stimuler les investissements dans la production d’œuvres cinématographiques et audiovisuelles. L’analyse identifie, décrit et classe les régimes actifs en Europe et évalue leur capacité à attirer les investissements étrangers, provenant d’Europe aussi bien que d’autres pays. Elle compare ensuite les différents régimes en fonction de leurs avantages/inconvénients et examine la façon dont ils fonctionnent parallèlement à d’autres mesures économiques et politiques. Le rapport conclut en évaluant l’incidence de ces systèmes dans le contexte international.

Cette analyse a été effectuée par l’un des principaux cabinets de conseil sur le développement du secteur audiovisuel en Europe, Olsberg•SPI, qui fournit des conseils spécialisés de haut niveau depuis plus de 20 ans à ses clients des secteurs public et privé dans les industries de la création, en se concentrant sur le cinéma, la télévision et les médias numériques.

Sommaire

1          Introduction

Synthèse
2          Synthèse
             2.1       Le paysage européen des incitations fiscales
             2.2       Tendances
             2.3       Principales constatations de l’évaluation d’impact
             2.4       Limites d’une évaluation de l’impact paneuropéenne
             2.5       Recommandations sur la façon d’améliorer l’évaluation de l’impact

Définitions et méthodologie
3          Définitions clés
4          Méthodologie de recherche

Régimes d’incitation fiscale en Europe
5          Types et modalités des incitations fiscales
             5.1       Types d’incitations fiscales
             5.2       Comment fonctionnent les incitations fiscales ?
6          Régimes d’incitation fiscale en Europe
7          Tendances actuelles en matière d’incitations fiscales

Analyse d’impact
8          Impact des incitations fiscales européennes
             8.1       Impact sur les niveaux de production
             8.2       Impact sur les flux de production entre pays
             8.3       Impact sur l’emploi
             8.4       Impact sur les aides directes
             8.5       Autres impacts sur le secteur cinématographique local
             8.6       Impact fiscal

Recommandations concernant la mesure de l’impact
9          Vue d’ensemble des évaluations disponibles des régimes
10        Défis et recommandations
             10.1      Défis posés par la mesure de l’impact sur une base comparable
             10.2      Recommandations

Annexe – Analyse des régimes par pays
11        Belgique
             11.1      Contexte du régime
             11.2      Impact économique du régime
             11.3      Impact sur le secteur
12        Croatie
             12.1      Contexte du régime
             12.2      Impact économique du régime
             12.3      Impact sur le secteur
13        République tchèque
             13.1      Contexte du régime
             13.2      Impact économique du régime
             13.3      Impact sur le secteur
14        France
             14.1      SOFICA
             14.2      Crédit d’impôt cinéma
             14.3      Crédit d’impôt audiovisuel
             14.4      Crédit d’impôt jeu vidéo
             14.5      Crédit d’impôt international – C2I ou TRIP
             14.6      Impact économique du régime
             14.7      Impact sur le secteur
15        Hongrie
             15.1      Contexte du régime
             15.2      Impact économique du régime
             15.3      Impact sur le secteur
16        Irlande
             16.1      Contexte du régime
             16.2      Impact économique du régime
             16.3      Impact sur le secteur
17        Italie
             17.1      Contexte du régime
             17.2      Impact économique du régime
             17.3      Impact sur le secteur
18        Royaume-Uni
             18.1      Contexte du régime
             18.2      Impact économique du régime
             18.3      Impact sur le secteur

Annexes