LIASSES_FISCALES_PRO : Professional tax returns
Years : 2021, 2020, 2019, 2018, 2017, 2016
Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
Professional tax return exercise files assemble the tax elements from different tax returns depending on the year: the actual and simplified regimes for agricultural benefits (BA-RN and BA-RS), the actual and simplified regimes for industrial and commercial benefits (BIC-RN and BIC-RS), and the non-commercial benefits (BNC). The latter include the profits of liberal professions, income from charges and offices, and income not falling into any other category. These are declared on forms 2035, 2035A, 2035B, 2035E and 2035F. Only the BNC base is presented here, as the BA, BIC, ISGROUPE and PERIM data are already documented on our website: - Agricultural benefits (BA) - Industrial and commercial profits - Normal regime (BIC-RN) - Industrial and commercial profits - Simplified regime (BIC-RS) - Corporate tax groups (ISGROUPE) - Tax group perimeters (PERIM).
Example of data content for LIASSES_FISCALES_PRO : Professional tax returns
Projects using this data source (12)
The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs
Other sources in the same theme (46)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
Persistent Identifiers (DOI)
Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.