Dissertationen zum Thema „Fiscalité du capital“
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Arefiev, Nicolay. „La fiscalité optimale du capital“. Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00136505.
Der volle Inhalt der Quelle• Nous trouvons la solution du problème de fiscalité optimale dans une économie qui accumule du capital humain. Tous les principes de la fiscalité optimale sont révisés. Au niveau microéconomique, les conditions du premier ordre du problème de Ramsey sont révisées. Au niveau macroéconomique, le taux de taxation du rendement du capital physique n'est pas zéro même si les préférences sont homothétiques. Les ressources investies dans le capital humain sont taxées. Même le principe d'efficacité de production n'est pas respecté.
• Nous cherchons le taux optimale de taxation du rendement du capital dans une économie où il y a une recherche de rente. Nous montrons que l'intervalle dans lequel varie le taux optimal de taxation du rendement du capital est assez étroit, et un taux de taxation égal à zéro semble une bonne approximation de la réalité.
• Nous aussi donnons des nouvelles explications intuitives de résultats connus sur la fiscalité optimale.
Radisic, Fabien. „La fiscalité du capital-risque“. Montpellier 1, 1997. http://www.theses.fr/1997MON10028.
Der volle Inhalt der QuelleArefiev, Nikolay. „La fiscalité optimale du capital“. Paris 1, 2006. https://tel.archives-ouvertes.fr/tel-00136505.
Der volle Inhalt der QuelleEmonnot, Claude. „Intégration financière européenne et fiscalité des revenus du capital“. Bordeaux 1, 1994. http://www.theses.fr/1994BOR1D035.
Der volle Inhalt der QuelleIs capital icome tax diversity among member states of the european union and impediment to the optimal allocation of savng and investment among them? is it possible to maintain these differences or will they survive the increase in the degree of international capital mobility? could such a degree of tax autonomy be preserved? this work shaws that harmonization like tax competition are ill-suited solutions to the preceding problems. It porpose to adopt another method : european tax coordination and cooperation. Coodination means choosing a particular principle of international taxation : residence or source based taxes. Because the residence principle ensures equity among tax payers, capital export tax neutrality and an efficient allocation of capital in the european union, it should be prefered to source based taxation. But cooperation of a juridical nature is the condition that ensures the smooth running of coordination, by fighting against evasion to tax heavens. Finally a tax reform is needed to allow the coordination of taxation principle to succeed
Costea, Lydia. „Harmonisation de la fiscalité du revenu et du capital dans l'Union européenne“. Rouen, 2003. http://www.theses.fr/2003ROUED003.
Der volle Inhalt der QuelleRome treaty in 1957 created the European Union, and has built an economic union with CEE, CECA, EURATOM. Next, it had begun to create a politic and monetary union with free financial market and the creating of the central European bank. Next, the European identity had been created with the Maastricht treaty and Europe had politics law with Amsterdam treaty. European taxation authorities, which harmonization has been approached in the Rome treaty articles (n. 95, 100, 220), have result with tumovers taxes, with TVA commune system, harmonization with capital taxes, especially with societies taxes, registration fees and shares fees. But, in the intention to make easier the development of international trade, each country developed an important network of international taxes agreements. Theses internationals laws add with internals countries laws but they don't take the place of internal countries laws. The beginning of "euro" makes easers European trade, "Shengen" conventions make free movements in Europe, and makes easer setting up in countries people and societies with choice to leave in. People would choice working in countries because they would like to escape to taxes. This situation gives tax evasion with domicile transfer to countries with zero tax haven. A law project in 1999, adopts measures to make a stand against zero tax haven, given the same measure than the 209th article of french revenue code. Some societies make a profit with this situation, 209th and 238th articles have been known against profits realised in countries with zero haven taxes. The differents European Union rates systems become to localize revenues in countries where people want to be taxed. The european harmonization show two ways : make a stand against zero taxe haven, results with disparities of rates systems in European union countries and with economic work
Celener, Balca. „La fiscalité des sociétés holdings en Turquie“. Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010309/document.
Der volle Inhalt der QuelleThe holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law
Meyer-Segrestain, Eric. „La fiscalité directe applicable aux investissements des fonds souverains“. Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020103.
Der volle Inhalt der QuelleThe growing number of investments made by sovereign wealth funds and the reactions of host countries has raised questions regarding the tax treatment of those public financial entities. Answering these questions implies to analyze the tax legislation on both a national and international level. In this respect this paper compares the direct taxation of sovereign wealth funds investments in France and in the United States. It is then followed by an analysis of some tax treaties signed by France as well as tax treaties signed by countries owning sovereign wealth funds. Questions related to the application of tax treaties to sovereign wealth funds are examined through the presentation of the OECD model tax convention and the United States income model tax convention. We then compare the tax status of sovereign wealth funds and private investors regarding tax competition and portfolio choices. We will see through the lack of tax regulations, guidance and the absence of court decision that this study is mainly based on an interpretation of the facts and the law as a consequence. The solutions provided in this paper aim at clarifying the issues we have identified. Hopefully this will raise further interrogations and will be followed by other studies
Bakis, Abuzer. „Imposition du capital et croissance“. Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00136515.
Der volle Inhalt der QuelleNous analysons, d'abord, l'équilibre de "laisser-faire", et puis nous discutons l'efficacité de ces politiques alternatives de redistribution.
Feydel, Romain. „Le refinancement d'entreprises en difficulté : contribution à l'optimisation juridique du concept de capital-retournement“. Thesis, Limoges, 2019. http://www.theses.fr/2019LIMO0016.
Der volle Inhalt der QuelleThe refinancing of companies in difficulty is surrounded by a great deal of mystery. In the eyes of the general public, it is above all an effective way to make a fortune for investors venturing into it. This activity, also known as capital-turnaround, is the exclusive field of practice for senior finance and law technicians. The vast financial engineering law supervises the refinancing of companies in difficulty. Plunging its reader at the heart of high corporate finance, this thesis demystifies capital-turnaround while wanting to improve its practice. For that, the legal aspect of the raising of the funds and their investment is the subject of a deep analysis. From this and the inspiration of foreign law, new tools dedicated to the optimization of the refinancing of companies in difficulty are proposed. This thesis demonstrates the preponderant role of the financial engineering law in the rescue of French jobs
Zanoutene, Eddy. „Essai sur les systèmes fiscaux optimaux“. Electronic Thesis or Diss., Université Paris-Panthéon-Assas, 2023. http://www.theses.fr/2023ASSA0034.
Der volle Inhalt der QuelleThis thesis uses optimal taxation theory and empirical policy evaluation methods to better understand the optimal design of tax systems. The first chapter explores the relationship between the optimal tax schedule and the optimal provision of public goods, either through government funding or through charitable contributions. The second chapter analyzes the consequences for optimal capital taxation of two capital market failures: scale dependence and uninsurable risk in returns to savings. The third chapter looks for the right combination between the personal and the corporate income tax to optimally tax capital income. The fourth chapter exploits a reform that occurred in France in 2013 to elicit responses of both income and taxable wealth to dividend tax hikes
Dherbécourt, Clément. „La fortune des héritiers : essais sur la transmission du capital en France du Second Empire à la Seconde Guerre mondiale“. Paris, EHESS, 2013. http://www.theses.fr/2013EHES0121.
Der volle Inhalt der QuelleThis work of economic history tackles the issue of wealth inequality in an empirical and quantitative way. Lt is composed of four chapters. Each can be read independently from the others. The two first chapters are based on the exploitation of an original data set of 800 individuals of Paris top 1. 5% wealth holders deceased between 1862 and 1882 and their inheritors. I show in particular that the rich inheritors accumulate very little wealth on their own by differentiating two dimensions of wealth increase: capital gains and savings. The second chapter investigates the effect of sibship size on individual and familial reproduction of wealth. The two other chapters tackle the interaction between familial structures, wealth and social mobility in a more general perspective. The data on Parisian estates show a large variability of familial structures according to wealth until the 1950s. The high rates of childlessness at death forces us to understand capital transfers through the lens of the "inheritance networks" of the individuals. The variation of inheritance networks has consequences on the inequality of wealth that are studied thanks to a simulation model of extended families. This notion also enables us to shade a new light on the way the progressivity of inheritance taxation was built in four different countries (here: France, Germany, United Kingdom, United States), which is done in the fourth chapter
Emonnot, Claude. „Intégration financière européenne et fiscalité des revenus du capital /“. Paris : Économica, 1998. http://catalogue.bnf.fr/ark:/12148/cb36711583r.
Der volle Inhalt der QuelleOllier, Hubert. „La transmission d’entreprise : recherches sur les spécificités de l’entreprise de bâtiment“. Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1001/document.
Der volle Inhalt der QuelleThe demographic, social and economic context underlines the high rate of disappearance of the building companies when transferring. Either the natural transfer linked to the owner age or the wish to retire from business expressed by the company manager, the result looks the same: the survival of the company is very limited when leaving. Linked to the sector of activities, the reasons of the difficulties connected to the transfer of companies usually suggested are not fully satisfactory.Viewed in terms of the specificities of the building trade, our study therefore aims to emphasize the need for some preparation, some anticipation of the transfer before carrying out the project. Putting forward solutions to preserve technical knowledge, expertise of the company and legally environmental improvement as well are typical of the sector. They seem to be real assets to attract, appeal and create the transferee loyalty. It is only after this stage that technical means, sometimes innovating in some ways will be applied to improve the business revival. However unprecedented successful the holding company of repurchase got during the last years, access to financing , sometimes difficult in the context of economic crisis which affects the sector must be broached as well. The financial package of acquisition is getting more and more complex, transforming experts into true engineers of the patrimonial strategy in which taxation holds a place of choice
El, Mouddenne Abdelmajid. „Fiscalité et choix des investissements : l’exemple du Maroc“. Paris 10, 1985. http://www.theses.fr/1985PA100246.
Der volle Inhalt der QuelleBoutillier, Martine. „Les fondements communautaires d'une harmonisation de la fiscalité directe des sociétés de capitaux“. Limoges, 2005. http://www.theses.fr/2005LIMO0508.
Der volle Inhalt der QuelleThe EC Treaty does not give any competence to European Union in company taxation field. States are fully sovereign in this field. But diversity of taxation mode constitutes a barrier to activity's firms on Internal market. Based on article 94CE, about approximation of legislation, EU Member States have adopted directives on cross-border trade. Most important obstacle to company taxation harmonization is fact that Council's unanimity is required for all taxation decisions, and anti abuses dispositions, which allows taxing a second time foreign incomes with a low foreign taxation rate, inserted in national and European legislations by EU Member States, in order to fight against tax avoidance. Court of Justice, declaring national tax rules, which lead to discrimination between enterprises registered in EU and others, not comply with the Treaty, especially with the freedom of establishment, and Commission, by applying State aids rules to tax state aids allowed to firms, are exerting a constraining action on Member States' tax systems. The States are obliged to modify their own tax system. To fight against harmful tax competition, which is detrimental for State Members, the Commission urges them to adopt a political Code of conduct on company taxation. The Commission tries to overpass reluctance of State Members by explaining advantages of having a tax system more homogeneous in EU. The Commission suggests, for example, that in the longer term Member States should agree to allow EU companies to use a single consolidated base for computing tax on their EU-wide profits. The Commission is proposing to State Members “tax package” in which negotiation margin are bigger than the existing one in case of adoption of one single measure. But harmonization is State Members' responsibility, who should act conversely in order to make Internal market attractive for all enterprises registered in EU or not
Vail, Morgan. „Marché intérieur et neutralité de l'impôt direct : la construction fiscale européenne revisitée“. Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020092/document.
Der volle Inhalt der QuelleThe Internal Market was formed to establish free competition and allocate resources as efficiently as possible. Involving the abolition of internal borders, Community action led to harmonize or at least to bring together many areas. Although direct taxation powers have been reserved by member States, it was placed under the supervision of the Treaties by means of the fundamental freedoms and the principle of non-discrimination. The latter has led to some tax integration at the European level in order to neutralize taxation on the movement of people, goods, services and capital. This work, mainly performed by the ECJ, showed its limits in terms of consistency of fiscal policy, the judge cannot make a choice as to the form of neutrality that should be chosen: capital import neutrality, capital export neutrality or another form of neutrality. Indeed, the EC Treaty establishes an undeniable objective of neutrality toward member States. The abstract neutrality that is emanating from European texts is essential to achieve the economic objectives of the EU. However, in the absence of tax harmonization it is necessary to choose among the different standards of tax neutrality in order to reconcile taxation, economic efficiency and efficient allocation of resources. In the light of the principles that shape the European construction one should now draw the outlines of a functional neutrality able to perform the integration of direct taxes in a Common Market
N'cho, Achi Jérôme Galandou. „Essai d'analyse théorique et empirique du rôle du taux d'intérêt, de la fiscalité et des capitaux extérieurs dans la mobilisation de l'épargne dans les PMA“. Nice, 1993. http://www.theses.fr/1993NICE0036.
Der volle Inhalt der QuelleLdc's are facing the depletion of foreign savings. The only way to sustain development is the efficient mobilization of domestic savings. However, the real nature of savings suggests that if savings may probably motivate investment, it cannot certainly generate investment. Interest rate, fiscal policy and foreign funds are important determinants of savings. Concerning interest rate : an interval and not a point of equilibrium if found. Out of this interval, the mobilization is not efficient. Concerning fiscal policy: the transfer (revenu neutral) of taxation from capital income to labor income may have no or very negative impact on savings. This is explained, for instance, by the outflow effect and the notions of fiscal repression, intramarginality and ultrarationality. Concerning foreign flow of funds: the psychological effect, the abundance effect, largely explain the negative relation between foreign and domestic savings. But this type of analysis must be specific in space and time. It must be an instrument to mesure the efficacy of local policies, and not a stable law
Radacal, François. „L'usage de zones à fiscalité privilégiée, un mode d'optimisation fiscale et de sauvegarde économique“. Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090030.
Der volle Inhalt der QuelleThe end of tax havens is often used as it addresses the issue of the financial arrangements using one or more offshore companies. Specialists prefer country or area tax advantageous or privileged. Some people distinguish two categories of tax-friendly territories. The term 'zone to privileged taxation' is often used as a euphemism referring to countries such as the Belgium, the Ireland, the Luxembourg, the Netherlands, Portugal, Switzerland, Tunisia, Hong Kong, Malaysia, Singapore, inter alia, that are considered to be "tax havens" Andorra, Jersey and Guernsey, Gibraltar, the Liechtenstein, Anguilla, Aruba, the Bahamas, Barbados, Bermuda, Cayman Islands, Panama, etc. It is a classification pretty vague, relative, intaglio, separately classifying the areas where tax is relatively low, compared to the France or the Germany.The difficulties posed by this classification are numerous and have highlighted the lack of such reasoning, often journalistic. The concept of tax haven has only a relative value, hence the difficulty to identify a single, universal definition characterizing this phenomenon. It is necessary to use a definition based on a number of criteria. Also, generally, tax havens are characterized by an absence or low taxation of capital income, and transactions, which is usually the motivation of their use. These tax benefits are not necessarily all of the people who will establish their home: the income tax regime can differ for the physical and legal persons, residents and non-residents. Jersey taxation for example advantage especially for non-resident companies; In contrast, Monaco is a tax haven for people.However, the definition of areas of taxation in French law also limits the use of this concept. French law therefore uses a single expression, which the main determining criterion is mathematical. It is a definition encompassing all commonly used concepts: tax haven, offshore Center, etc. It is this definition that we will retain in our study areas in privileged taxation. Tax optimization, which it is difficult to give a real definition, could be defined as the implementation by a taxpayer of lawful means to reduce its tax base or the weight of its tax. It is a common and quite legal financial strategy. Tax fraud and tax evasion as they are, for the first intentional transgression of the tax regulations to minimize its tax by various techniques (voluntary omission of declaration, minorazation).Privileged tax areas have potential for externalities that can serve the cause of economic efficiency. The proper conduct of the business areas in privileged taxation can stimulate investment and complementary business in other countries. Thats what we gather under the expression "economic backup." Our problem will therefore be as follows: is it possible to imagine a financing package of tax optimization based partly in a privileged but taxation area whose primary objective is the realization of an investment in the service of the economy of the country of origin, and therefore outside the scope of tax evasion? In the first part, we tacherons to define the scope of the possible (first part: fixtures and their suppression), engaging first to different assemblies and types of tax structures (title I), then to the French and European instruments to combat tax evasion . In a second part, we will study the existing sanctions and will demonstrate that an Assembly whose purpose is not only tax allows to counteract part II: the main sanctions and a possible countermeasure)
Guire, Brahima. „Fiscalité et promotion de l'investissement privé dans les états membres de l'UEMOA : le cas du Burkina Faso“. Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32099.
Der volle Inhalt der QuelleDisadvantaged by its geographical position of opened up country, Burkina Faso had early develop initiatives for fixing local investments and bringing foreign investments. on fiscal hand, these initiatives had basically taken the form of tax incentives (temporary exemptions form customs duties and taxes). however, the balance is mixed considering the reached resultats. consequently, it is time to consider another approach in ensuring that taxation could not be an obstacle for the private investmen development. so, it is necessary to improve the fiscal governance and the technical aspects of the tax system
Renda, Alberto. „La disciplina tributaria degli apporti di opere e servizi nelle società di capitali“. Doctoral thesis, Luiss Guido Carli, 2008. http://hdl.handle.net/11385/200770.
Der volle Inhalt der QuelleBillard, Catherine. „Dépenses publiques, localisation des capitaux et concurrence fiscale : une modélisation en économie géographique“. Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00174469.
Der volle Inhalt der QuelleLa thèse explique l'existence d'un différentiel de taxe entre les pays européens par la prise en compte des phénomènes d'agglomération, absents de la littérature traditionnelle. Le modèle économique géographique permet d'étudier els effets des dépenses publiques sur la concurrence entre États à la fois en niveau et dans leur composition. Il envisage la concurrence fiscale entre les gouvernements dont la particularité est d'utiliser les dépenses publiques pour renforcer l'attractivité de leurs territoires. Le modèle permet de déterminer de façon analytique la part optimale des dépenses publiques devant être consacrées aux firmes pour maximiser la rente d'agglomération. Enfin des simulations numériques sont menées afin de remplacer les résultats obtenus dans une problématique européenne.
La modélisation montre une plus grande sensibilité des capitaux mobiles aux variations de la rente d'agglomération et donc aux dépenses publiques qu'à celles liées aux mouvements de taux de taxe. En allouant ses recettes fiscales au financement d'investissements publics et notamment d'infrastructures, les gouvernements favorisent l'agglomération des activités économiques et peuvent, par conséquent, conserver des taux de taxe différenciés.
La conclusion établit alors qu'il est possible de maintenir les activités industrielles dans une région qui présente à la fois un niveau d'imposition élevé et une politique de dépenses publiques adaptées aux facteurs mobiles de production.
Dalmau, Rémi. „La désactivation de la norme nationale par la Cour de Justice de l'Union européenne. : le droit et la fiscalité des sociétés à l’épreuve de la libre circulation des capitaux et de la liberté d’établissement“. Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010311.
Der volle Inhalt der QuelleThe Court of justice case law in the field of free movement has been substantially developed since the end of the 90's. Since then, the freedom of establishment and the free movement of capital regarding company law and direct taxation became an important part of the case law. This is understandable because companies are the main market operators and the internal market uncorks their cross-border activity. Company law and direct taxation specifically concerns the freedom of establishment and the free movement of capital. When Member states maintain their competence, ie in absence of harmonization, the four freedoms have been designed to avoid restrictions, created by national law, to the movement of assets and persons. This thesis proposes an analytic method of each test composing the Court's reasoning while reviewing the compatibility of a national provision with the free movement of capital or the freedom of establishment. The accent will be put on the company law and direct taxation because this case law enables a better understanding of the control exerted by the court upon national law and the aim of the teleological interpretation of the provisions of the Treaty on the functioning of the European Union. This analysis is made necessary because the power by the Court to deactivate a national statute, ie the interdiction made to the national judges to apply a national statute whatever its position in the hierarchy of legal norms, self-created by the European judges
Rasi, Federico. „Il meccanismo di tassazione per trasparenza nel sistema del TUIR: dalle società di persone alle società di capitali ed alle società a ristretta base proprietaria“. Doctoral thesis, Luiss Guido Carli, 2008. http://hdl.handle.net/11385/200769.
Der volle Inhalt der QuelleZorn, Nicolas. „Le modèle québécois à l'épreuve des excès? : évolution de la part des revenus captée par le 1% le plus riche au Québec de 1973 à 2008“. Mémoire, 2013. http://www.archipel.uqam.ca/5797/1/M13103.pdf.
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