Vers une harmonisation de l'impôt des sociétés en Europe ? Analyse du régime fiscal belge
Da Via, Maxime
Promotor(s) :
Jurion, Bernard
Date of defense : 4-Sep-2018/12-Sep-2018 • Permalink : http://hdl.handle.net/2268.2/5823
Details
Title : | Vers une harmonisation de l'impôt des sociétés en Europe ? Analyse du régime fiscal belge |
Translated title : | [en] Towards a harmonisation of the corporate income tax in Europe? Analysis of the Belgian tax regime |
Author : | Da Via, Maxime ![]() |
Date of defense : | 4-Sep-2018/12-Sep-2018 |
Advisor(s) : | Jurion, Bernard ![]() |
Committee's member(s) : | Thiry, Bernard ![]() Denomerenge, Jonathan ![]() |
Language : | French |
Number of pages : | 52 |
Keywords : | [fr] Concurrence fiscale [fr] Impôt des sociétés [fr] Harmonisation fiscale [fr] Régime fiscal belge [en] Tax competition [en] Tax harmonisation [en] Corporate income tax [en] Belgian tax regime |
Discipline(s) : | Business & economic sciences > Economic systems & public economics |
Target public : | Professionals of domain Student General public Other |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences économiques,orientation générale, à finalité spécialisée en Economics and Finance |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] Globalisation has been occurring for decades, making capital and labour more and more mobile. This has led companies to relocate their activities around the world. This wave of relocation means that companies started to generate profits in many different countries. This led to a growing competition between states, who wanted to attract as many companies as possible on their grounds and to benefit from the tax revenues that it can generate. Tax competition has been marked by diminishing corporate tax rates everywhere in Europe and in many places worldwide. Belgium also followed these trends and decreased its corporate tax rates across time. However, its rate stayed among the highest ones in Europe. Belgium still managed to attract companies with its strategy, which consists in shrinking its corporate tax base thanks to several tax expenditures and deductions granted to some kinds of firms. At the same time, companies are also using more and more techniques to evade taxation or decrease their tax burden. This has prompted Europe to react and to propose solutions to prevent this kind of behaviour from firms. Current solutions are seeking to harmonise as much as possible national tax regimes and European policies.
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