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Impôt sur les sociétés et le comportement industriel de l'Etat

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  • Jean-Noël Thomas

Abstract

[fre] L'impôt sur les sociétés ne saurait être considéré comme un simple taux d'imposition des bénéfices ; la réglementation fiscale concourant à déterminer son calcul, dénote la volonté du législateur d'en faire un instrument de la politique de rénovation des structures industrielles. Cependant, les résultats effectifs de l'intervention fiscale de l'Etat dépendent des réactions des entreprises. L'ensemble de ces éléments caractérise le comportement industriel de l'Etat.. Cette étude illustre une démarche économétrique visant à définir ce comportement en précisant le jeu de la variable fiscale parmi les variables qui influencent le comportement des entreprises assujéties à l'impôt sur les sociétés. De ce fait, elle contribue à renouveler l'approche de 1'incidence de 1'impôt sur les bénéfices des sociétés. [eng] The corporate income tax cannot be considered only as a means for the taxation of profits; the fiscal legislation on the basis of which calculation are made, demonstrates the will of the legislator to use it as an instrument for the renovation of industrial structures. Meanwhile, the effective results of the fiscal intervention of the State depend on the reactions of the firms. These elements characterize the industrial behavior of the State.. This article shows an econometrical attempt to define this behavior, by specifying the plays of the fiscal variable among the variables which influence the behavior of the enterprises, subject to the corporate income tax. It, thus, contributes to the renewal of the analysis of the effects of the corporate income taxes.

Suggested Citation

  • Jean-Noël Thomas, 1979. "Impôt sur les sociétés et le comportement industriel de l'Etat," Revue d'Économie Industrielle, Programme National Persée, vol. 7(1), pages 63-88.
  • Handle: RePEc:prs:recind:rei_0154-3229_1979_num_7_1_1919
    DOI: 10.3406/rei.1979.1919
    Note: DOI:10.3406/rei.1979.1919
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