HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

Quel est l'impact financier engendré par la mise en place des nouvelles mesures du tax shift relatives aux cotisations patronales pour une PME ?

Vanderstraeten, Laurent ULiège
Promotor(s) : Philippe, Denis-Emmanuel ULiège
Date of defense : 23-Jun-2016/28-Jun-2016 • Permalink :
Title : Quel est l'impact financier engendré par la mise en place des nouvelles mesures du tax shift relatives aux cotisations patronales pour une PME ?
Translated title : [fr] What is the financial impact generated by the implementation of the new measures of tax shift regarding the employers' contribution for an SME?
Author : Vanderstraeten, Laurent ULiège
Date of defense  : 23-Jun-2016/28-Jun-2016
Advisor(s) : Philippe, Denis-Emmanuel ULiège
Committee's member(s) : Flawinne, Xavier ULiège
Niessen, Wilfried ULiège
Language : French
Number of pages : 104
Keywords : [en] Tax shift, job creation, competitiveness, financing, employers’ contribution, SMEs.
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Professionals of domain
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] Tax shift reform has attracted the attention of all economists and politicians for a few months. Some of them criticize this one while other adhere to this reform. Nevertheless, they agree to recognize that it is a good step for the Belgium in carrying out the challenge of the UE2020 strategy. In fact, tax shift will allow the Belgium government to boost the employment and the growth.
The reform has been designed in order to come into force on the 1st January 2016. That is why this date was very important for the Belgian citizens who want to analyse its implementation.
This study concerns the measures which are suitable for the main objective: the reduction of the labour cost. Indeed, we try to analyse and identify methods used by the government to improve the competitiveness of Belgian companies and to create some jobs. We focus on the different processes that promote the work and determine the financial gain generated by the reduction of employers’ contribution and the reduction of the target group “first commitments” for specific companies.
The study also deals with the issue of financing because this subject remains problematic. We interviewed some specialists in order to obtain their point of view and, in this way, give food for thought.
Finally, the study can clarify some aspects of the reform.



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  • Vanderstraeten, Laurent ULiège Université de Liège > Master sc. gest., fin. spéc. fin. analysis & aud (ex 2e ma.)


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