Back to the list of sources

BIC-RS : Industrial and commercial profits - simplified scheme

Years : 2016, 2015, 2014, 2013, 2012, 2011, 2010
+

Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
2033A to 2033G tax declarations

Example of data content for BIC-RS : Industrial and commercial profits - simplified scheme

Download in csv format


Bicrs ex 16 initial
Base 2016
Projects using this data source (54)
Taxation and corporate philantropy
Study of the impact of labor cost in companies and employment
Intellectual property and the taxation of French multinational firms
Impact assessment of corporate tax reforms
Aux origines de la production mondialisée du secteur Textile
Réglementations environnementales, importations et innovation verte au niveau de l'entreprise
Evaluation des aides à la rénovation énergétique des logements
Large firms' responses to taxation
Evaluation des procédures collectives : impact sur le dynamisme des entreprises en termes d'emploi
France Stratégie's studies
Corporate taxation and strategic responses
Le télétravail du point de vue des entreprises : Implications en termes de décisions de localisation employeur-employé, de productivité, de salaires et de bien-être
Risk exposure, competition and low pricing
Réactions des entreprises en termes de bénéfices et de chiffre d'affaires à la baisse du taux d'imposition des sociétés en fonction de la taille
Profit shiftin strategies of French multinational firms.
L'impact de la structure de financement des entreprises sur la résilience des investissements au cours du cycle
Automatisation, travail et changement structurel
Factors allocation and local tax
Les effets sur l’emploi des gouvernances et stratégies d’entreprises
Microsimulation de l'impact environnemental de la fiscalité des entreprises
Trends and inequality of bargaining power
The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs
Automation and effective taxation of factors of production
Health and professionnal career
Taxation and entrepreneurship
Effects of long term recessions
Leximpact - Income Tax
Assessment of capital tax reforms in France
PS Travaux de la DGOM
Economic and environmental impact of carbon taxes on energy-intensive companies
Micro-simulations of the effect of business-relted fiscal policy reforms
Labor costs and business organizations
Dynamics of income and wealth in France
Wage bargaining and company performance
Study staff representatives to better understand working relationships and the conditions for sharing the added value
Human Capital and the Lifecycle of Firms
L'impact de l'augmentation de l'impôt sur les sociétés sur les grandes entreprises
French National Court of Audit project, Department of Methods and Data
Dynamic microsimulation representative of the French population
Which are the firms hiring unemployed persons and which are discriminating them?
Strikes and Corporate Reputation: Evidence from France
Securisation and improvement of data access for the General Inspectorate of Finance
Project of the Council for economic analysis
Inter- and intra-sectoral professional pathways, education and competence
Inclusion in globalisation, entrepreneurship and firm dynamics
The impact of automation on the companies using this process: employment, wages, productivity and corporate organisation
Local taxation of production factors: their impact on company localisation: what the reforms of the corporate tax can teach us
Microeconomic determining factors affecting growth, volatility and sectorial margin rates
One man one vote, or one euro one vote? Income gap, donations to clubs and political parties in France from 1988 to 2014
DGT Project
General Directorate for Enterprises project
Analyzing links between job cuts and business performance in France from 2001 to 2012
Analyzing the effect of the 2008 reform on the tax credit for research and development activities
Impact of social contributions on wages
+ -
Articles (15)
L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs
Evaluation du dispositif d'aide fiscale à l'investissement locatif Pinel
Évaluation du contrat d'objectifs et de performance (COP) 2016-2020 de l'Office National des Fôrets (ONF) - Proposition de pistes d'évolution
Le phénomène de non-assurance dans les départements et collectivités d’Outre-mer
Statistiques sur le recours aux dispositifs de mars à septembre 2020 - Document préparé par le secrétariat conjoint France Stratégie / Inspection générale des finances
Rapport final du comité de suivi et d’évaluation des mesures de soutien aux entreprises confrontées à l'épidémie de Covid-19
Dividend Taxes and the Allocation of Capital: Comment
Fin de carrière des seniors : quelles spécificités selon les métiers ?
Inégalité des chances : ce qui compte le plus
Incidence and Behavioural Response to Social Security Contributions: An Analysis of Kink Points in France
Quels effets attendre de la transformation du CICE en réductions de cotisations employeurs ?
Using payroll taxes as a redistribution tool
Carbon Pricing and Inflation Expectations: Evidence from France
Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns
Production Networks and Economic Policy
+ -
Other sources in the same theme (47)
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
MVC_CICE : Movement of Receivables CICE
FIN : Funding
REI : Identification of elements of taxation
Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
ETAT 1507M : Aggregated income tax declarations
TASCOM : Tax on commercial premises
BIC-RN : Industrial and commercial profits - normal scheme
PERIM : Tax groups scopes
TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
MVC_CIR : Movement of Receivables CIR
DMTO_Fidji : Transfer duties - monthly data by department
GECIR : GECIR files
LNACFE : Premises not subject to Company Real Estate Contribution
Déclarations 2502 : 2502 payroll tax declarations
PVLT_Brevets : Long term profit taxation on patents
BA : Agricultural benefits
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CVAE : Contribution on the added value of companies
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
Contrib_add_IS : Additional contribution to corporate income tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
CBCR : Country by country reporting
Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB)
LIASSES_FISCALES_PRO : Professional tax returns
IRCOM : Total community income tax
TVA_annuel : Detailed VAT reporting data
Subdivisions_foncieres : Property Subdivisions
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
Fonds_solidarité : Solidarity funds for SMEs
CET : Territorial economic contribution
MVC_FAM : Family tax credit
Dec_2069_rci :
MVC_rénovation_énergétique :
PME_croissance :
Credits_impots_IS :
+ -
Persistent Identifiers (DOI)

Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.

2016 : https://doi.org/10.34724/CASD.258.2490.V1
2015 : https://doi.org/10.34724/CASD.258.2286.V1
2014 : https://doi.org/10.34724/CASD.258.2381.V1
2013 : https://doi.org/10.34724/CASD.258.2380.V1
2012 : https://doi.org/10.34724/CASD.258.2352.V1
2011 : https://doi.org/10.34724/CASD.258.2285.V1
2010 : https://doi.org/10.34724/CASD.258.2284.V1