Comment promouvoir le développement durable auprès des grands groupes, par le biais des incitants fiscaux, dans le contexte européen et luxembourgeois ?
Bayard, Fabien
Promoteur(s) : Richelle, Isabelle
Date de soutenance : 20-jui-2016 • URL permanente : http://hdl.handle.net/2268.2/1480
Détails
Titre : | Comment promouvoir le développement durable auprès des grands groupes, par le biais des incitants fiscaux, dans le contexte européen et luxembourgeois ? |
Titre traduit : | [en] How to promote sustainable development for large groups, through tax incentives, in the European and Luxembourgish landscape? |
Auteur : | Bayard, Fabien |
Date de soutenance : | 20-jui-2016 |
Promoteur(s) : | Richelle, Isabelle |
Membre(s) du jury : | Maréchal, Brigitte
Desdemoustier, Jonathan HENNEBERT, Nicolas |
Langue : | Français |
Nombre de pages : | 108 |
Discipline(s) : | Sciences économiques & de gestion > Comptabilité & audit |
Institution(s) : | Université de Liège, Liège, Belgique |
Diplôme : | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculté : | Mémoires de la HEC-Ecole de gestion de l'Université de Liège |
Résumé
[fr] The concept of sustainable development emerged following different environmental and social events which have occurred since the industrial revolution of the 19th century. Generally speaking, the development of technologies has conducted to an exponential use of fossil fuels and electricity. From that period onward, the human beings apply an increasingly important pressure on the Earth. The concept of sustainable development, which is defined by Brundtland in 1987, is the consequence of this context which mixes up the economic growth and the increase of the social and environmental pressure.
In response to these international challenges linked to sustainable development, the European Union has implemented strategies in order to pursue the economic growth of large groups in the respect of the environment and the social equity. The European strategies are implemented into European regulations which are transposed by the Member States in their national legislations.
The main objective of this project thesis is to analyze the tax incentive mechanisms which are implemented by Member States in order to promote sustainable development for large groups and in order to achieve the different objectives set by the European regulations. This analysis is carried out for a selection of countries. It allows for the assessment of the relevance and effectiveness of tax incentive mechanisms which aim to promote sustainable development for large groups.
The relevance of the tax incentive refers to its legitimacy regarding European strategies and regulations, while the effectiveness refers to its impact and its use by the large groups. Thereafter, it will be possible to identify the best Member States among the analyzed countries whose tax incentive mechanisms could be transposed in order to complete the current measures which have already been established in the Grand Duchy of Luxembourg and in other countries of the European Union.
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