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1
Catalog
Les systèmes d'incitation fiscale et leur impact sur la production cinématographique et audiovisuelle en Europe (2015)
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
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.
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