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Steuerliche Anreize und ihre Auswirkung auf die Produktion von Filmen und audiovisuellen Werken in Europa (2015)

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European Audiovisual Observatory
Format : Paper Papier Papier
978-92-871-8027-8
Type of document :
Book
Format :
Paper
Language :
German
Size :
A4
Number of pages :
146
Europäische Audiovisuelle Informationsstelle
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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