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De nouveaux statuts/missions pour les entreprises: l’occasion de les pousser fiscalement à démocratiser leur gouvernance, et ainsi de transformer les dispositifs incitatifs?

Author

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  • Julien Pharo

    (LEREPS - Laboratoire d'Etude et de Recherche sur l'Economie, les Politiques et les Systèmes Sociaux - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - UT2J - Université Toulouse - Jean Jaurès - UT - Université de Toulouse - Institut d'Études Politiques [IEP] - Toulouse - ENSFEA - École Nationale Supérieure de Formation de l'Enseignement Agricole de Toulouse-Auzeville)

Abstract

Nous nous demandons en quoi la mise en place de nouveaux statuts aurait pu permettre d'infléchir les dérives actuelles de la fiscalité incitative des entreprises en imposant des contreparties organisationnelles à l'octroi d'avantages fiscaux et/ou en différenciant les impôts des entreprises selon leur niveau démocratique. Comme les dispositifs fiscaux incitatifs habituels, marqués par un particularisme sectoriel, s'empilent sans impacter positivement la gouvernance des entreprises, nous supposons qu'il conviendrait de pousser fiscalement à transformer l'organisation des entreprises afin de leur permettre d'atteindre des cibles écologiques et sociales. Cela nécessite une réorientation de la fiscalité incitative des entreprises. Nous montrerons que la loi PACTE, tout comme la loi sur le devoir de vigilance, ou encore la loi sur l'ESS, en n'envisageant pas de s'appuyer sur des critères organisationnels précis, afin d'indiquer une transformation de la gouvernance, n'ont pas permis ni d'infléchir les dérives des incitations fiscales actuelles ni de pousser les entreprises à remplir leurs objectifs affichés statutairement.

Suggested Citation

  • Julien Pharo, 2024. "De nouveaux statuts/missions pour les entreprises: l’occasion de les pousser fiscalement à démocratiser leur gouvernance, et ainsi de transformer les dispositifs incitatifs?," Post-Print hal-04539133, HAL.
    • Handle: RePEc:hal:journl:hal-04539133
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    References listed on IDEAS

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    1. Jean-Marie Monnier, 2012. "Pour une économie publique hétérodoxe," Post-Print hal-00877569, HAL.
    2. Jean-Marie Monnier, 2012. "Pour une économie publique hétérodoxe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00877569, HAL.
    3. N Gregory Mankiw, 2009. "Smart Taxes: An Open Invitation to Join the Pigou Club," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 35(1), pages 14-23.
    4. Monnier, Jean-Marie, 2012. "Pour une économie publique hétérodoxe," European Journal of Economic and Social Systems, Lavoisier, vol. 25(1-2), pages 7-26.
    5. Benjamin Dubrion, 2021. "John R. Commons, penseur du travail," Revue économique, Presses de Sciences-Po, vol. 72(4), pages 687-709.
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