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[2] => Array
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)
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(
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)
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[2] => Array
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(
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[7] => Array
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[1] => Array
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1
Catalog
Steuerliche Anreize und ihre Auswirkung auf die Produktion von Filmen und audiovisuellen Werken in Europa (2015)
Die Europäische Audiovisuelle Informationsstelle veröffentlicht eine neue Analyse zu den Auswirkungen steuerlicher Anreizregelungen – Steuerbefreiungen, ‑nachlässe und ‑gutschriften – zur Förderung von Investitionen in die Produktion von Filmen und audiovisuellen Werken. Die Analyse ermittelt, beschreibt und kategorisiert die bestehenden Regelungen in Europa und beurteilt deren Auswirkungen auf die Anwerbung ausländischer Investitionen, sowohl aus europäischen als auch aus anderen Ländern. Anschließend vergleicht sie die Vor- und Nachteile der verschiedenen Regelungen und untersucht deren Wirkung in Verbindung mit anderen wirtschaftlichen und politischen Maßnahmen. Der Bericht schließt mit einer Beurteilung der Auswirkung dieser Systeme im internationalen Kontext.
Die Analyse wurde von Olsberg•SPI durchgeführt, einer der führenden europäischen Beratungsfirmen für audiovisuelle Medien, die seit über 20 Jahren fundierte Fachberatung für öffentliche und private Kunden aus den Kreativindustrien anbietet, insbesondere in den Bereichen Film, Fernsehen und digitale Medien.
Inhaltsverzeichnis
1. Einführung
Zusammenfassung
2. Zusammenfassung
2.1 Steueranreize und die europäische Förderlandschaft
2.2 Trends
2.3 Die wichtigsten Ergebnisse der Wirkungsanalyse
2.4 Grenzen einer gesamteuropäischen Wirkungsanalyse
2.5 Empfehlungen zur Verbesserung von Wirkungsanalysen
Definitionen und Methodologie
3. Definition der Schlüsselbegriffe
4. Forschungsmethodologie
Steuerliche Anreizsysteme in Europa
5. Arten und Durchführungsmodalitäten von Steueranreizen
5.1 Arten von Steueranreizen
5.2 Wie funktionieren Steueranreize?
6. Steuerliche Anreizsysteme in Europa
7. Aktuelle Trends bei der Gestaltung steuerlicher Anreizsysteme
Wirkungsanalyse
8. Die Wirkung europäischer steuerlicher Anreizsysteme
8.1 Auswirkungen auf das Produktionsvolumen
8.2 Auswirkungen auf Produktionsströme zwischen Ländern
8.3 Auswirkung auf die Beschäftigung
8.4 Auswirkungen auf die direkte Förderung
8.5 Sonstige Auswirkungen auf den lokalen Filmsektor
8.6 Fiskalische Auswirkungen
Empfehlungen zur Messung der Auswirkungen
9. Übersicht über bestehende Bewertungen von Anreizsystemen
10. Herausforderungen und Empfehlungen
10.1 Die Messung von Auswirkungen auf vergleichbarer Grundlage
10.2 Empfehlungen
Anhang – Länderanalysen
11. Belgien
11.1 Hintergrund der Regelung
11.2 Wirtschaftliche Auswirkungen
11.3 Auswirkungen auf den Sektor
12. Kroatien
12.1 Hintergrund der Regelung
12.2 Wirtschaftliche Auswirkungen
12.3 Auswirkungen auf den Sektor
13. Tschechische Republik
13.1 Hintergrund der Regelung
13.2 Wirtschaftliche Auswirkungen
13.3 Auswirkungen auf den Sektor
14. Frankreich
14.1 SOFICA
14.2 Crédit d’impôt cinéma, CIC
14.3 Crédit d’impôt audiovisuel, CIA
14.4 Crédit d’impôt jeux video, CIJV
14.5 Crédit d’impôt international (C2i oder TRIP)
14.6 Wirtschaftliche Auswirkungen der Anreizsysteme
14.7 Auswirkungen auf den Sektor
15. Ungarn
15.1 Hintergrund der Regelung
15.2 Wirtschaftliche Auswirkungen
15.3 Auswirkungen auf den Sektor
16. Irland
16.1 Hintergrund der Regelung
16.2 Wirtschaftliche Auswirkungen
16.3 Auswirkungen auf den Sektor
17. Italien
17.1 Hintergrund der Regelung
17.2 Wirtschaftliche Auswirkungen
17.3 Auswirkungen auf den Sektor
18. Vereinigtes Königreich
18.1 Hintergrund der Regelung
18.2 Wirtschaftliche Auswirkungen
18.3 Auswirkungen auf den Sektor
Anhänge
Die Europäische Audiovisuelle Informationsstelle veröffentlicht eine neue Analyse zu den Auswirkungen steuerlicher Anreizregelungen – Steuerbefreiungen, ‑nachlässe und ‑gutschriften – zur Förderung von Investitionen in die Produktion von Filmen und audiovisuellen Werken. Die Analyse ermittelt, beschreibt und kategorisiert die bestehenden Regelungen in Europa und beurteilt deren Auswirkungen auf die Anwerbung ausländischer Investitionen, sowohl aus europäischen als auch aus anderen Ländern. Anschließend vergleicht sie die Vor- und Nachteile der verschiedenen Regelungen und untersucht deren Wirkung in Verbindung mit anderen wirtschaftlichen und politischen Maßnahmen. Der Bericht schließt mit einer Beurteilung der Auswirkung dieser Systeme im internationalen Kontext.
Die Analyse wurde von Olsberg•SPI durchgeführt, einer der führenden europäischen Beratungsfirmen für audiovisuelle Medien, die seit über 20 Jahren fundierte Fachberatung für öffentliche und private Kunden aus den Kreativindustrien anbietet, insbesondere in den Bereichen Film, Fernsehen und digitale Medien.
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