BIC-IS : Industrial and commercial profits - all schemes
Authorisation: Statistical Confidentiality Committee
The data on industrial and commercial profits (BIC) and corporate income tax (IS) relate to all declarations of industrial and commercial profits, for all tax regimes, and to corporate income tax.
These are largely based on common rules, i.e., they contain all non-repeatable tax elements of the following forms:
- 2031 ;
- 2065 ;
- 2033A, 2033B, 2033C, 2033D, 2033E ;
- 2050, 2051, 2052, 2053, 2054, 2055, 2056, 2057, 2058A, 2058B, 2058C.
The label for each variable begins with the number of the form to which it corresponds.
Documentation by product
Projects using this data source (100)
- DGT Project
- General Directorate for Enterprises project
- Securisation and improvement of data access for the General Inspectorate of Finance
- Inter- and intra-sectoral professional pathways, education and competence
- Analyzing links between job cuts and business performance in France from 2001 to 2012
- Project of the Council for economic analysis
- Local taxation of production factors: their impact on company localisation: what the reforms of the corporate tax can teach us
- Complexity of taxes and inequalities in France
- Analyzing the effect of the 2008 reform on the tax credit for research and development activities
- Impact of social contributions on wages
- The impact of automation on the companies using this process: employment, wages, productivity and corporate organisation
- Human Capital and the Lifecycle of Firms
- One man one vote, or one euro one vote? Income gap, donations to clubs and political parties in France from 1988 to 2014
- L'impact de l'augmentation de l'impôt sur les sociétés sur les grandes entreprises
- Micro-simulations of the effect of business-relted fiscal policy reforms
- Strikes and Corporate Reputation: Evidence from France
- PS Travaux de la DGOM
- Inclusion in globalisation, entrepreneurship and firm dynamics
- Assessment of capital tax reforms in France
- Wage bargaining and company performance
- Economic and environmental impact of carbon taxes on energy-intensive companies
- Labor costs and business organizations
- France Stratégie's studies
- Leximpact - Income Tax
- Which are the firms hiring unemployed persons and which are discriminating them?
- Effects of long term recessions
- Evaluation des procédures collectives : impact sur le dynamisme des entreprises en termes d'emploi
- Automation and effective taxation of factors of production
- French National Court of Audit project, Department of Methods and Data
- Trends and inequality of bargaining power
- Value added tax and corporation tax in practice : differences between countries and knowledge for public policy
- Study staff representatives to better understand working relationships and the conditions for sharing the added value
- 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
- Taxation and entrepreneurship
- The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs
- Microsimulation de l'impact environnemental de la fiscalité des entreprises
- Factors allocation and local tax
- Les effets sur l’emploi des gouvernances et stratégies d’entreprises
- L'impact de la structure de financement des entreprises sur la résilience des investissements au cours du cycle
- Automatisation, travail et changement structurel
- Profit shiftin strategies of French multinational firms.
- Risk exposure, competition and low pricing
- Microeconomic determining factors affecting growth, volatility and sectorial margin rates
- Assessment of the R&D state-aid scheme N°SA.59366 for the air transport decarbonization, competitiviness and safety for the 2020-2023 period
- 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
- Dynamics of income and wealth in France
- Corporate taxation and strategic responses
- Study of the impact of labor cost in companies and employment
- Large firms' responses to taxation
- Evaluation des aides à la rénovation énergétique des logements
- Réglementations environnementales, importations et innovation verte au niveau de l'entreprise
- Explorer les réponses des entreprises multinationales à la taxation
- Intellectual property and the taxation of French multinational firms
- Taxation and corporate philantropy
- Impact assessment of corporate tax reforms
- Family Businesses - Long-Term Investment
- Dynamic microsimulation representative of the French population
- Health and professionnal career
- Aux origines de la production mondialisée du secteur Textile
- Etudes sur les entreprises à partir de données fiscales
- Distribution des prélèvements obligatoires entre les entreprises
- Le salaire des travailleurs intérimaires
- Shocks, companies ajustments and social protection
- The impact of work from home on productivity and firm dynamics
- Do pro-innovation policies cause skill biased technological change for beneficiary firms as well as firms in the same network?
- Wealth accumulation and capital investment dynamics of entrepreneurs
- Les politiques industrielles en faveur des les sociétés à forte croissance
- Quantifying the impact of structural change and supply-side policies on the French production system
- Taxes environnementales, performance des entreprises, et emploi
- Impact économique du changement climatique sur le portefeuille des banques en termes de crédit aux entreprises non financières et sa transmission à la sphère réelle.
- Effets réels de la relation bancaire sur l'emploi, l'investissement et l'innovation
- Incidence des aides des transferts vers les travailleurs à bas salaires (de type "prime activité")
- Numérisation, économies d'impôts et effets de la concurrence
- Firms Organization and Job Satisfaction
- The Dynamics of Public Finance and Spending Distribution in the Face of Globalization
- Difficultés de recrutement : compétences et déficits d'information
- Capital metabolism : a statistical analysis of french firms' capitalism
- Appui aux travaux du Sénat
- Les politiques publiques du verdissement des mobilités et des transports : effets sur les ménages, les entreprises, et les inégalités
- Evaluation du projet Territoires Zéro Chômeur de Longue Durée
- Évaluation des effets de la fiscalité de l'épargne sur le bien-être des ménages
- Estimation de la dynamique des budgets des collectivités et établissements publics locaux
- DIRECT - Un modèle de micro-simulation pour la fiscalité des entreprises dans l'UE
- Intelligence artificielle, robotique et croissance
- Policies for high-quality innovation
- Assessment of the impact of rent control measures (RENTCONT)
- Allocation efficiency, labor market dynamics and the driving of productivity
- Effects of corporate taxes companies and on the labour market
- Production prices and inflation dynamics
- Spatial Economic Networks : Firms scale and Local Labour Markets
- Firm expectations and economic activity
- Productivity or profit? The labor market effects of advanced technology
- Etude comparée de l'efficacité du dispositif des certificats d'économie d'énergie
- Politique d'innovation : efficacité et complémentarité des instruments
- DGAC - Assessment of the Impact of the Exempted Notification Regime No. SA.112158
- Econometric evaluation of IRTs ( (BCOM, BIOASTER, JULES VERNE, M2P, NANOELEC (CEA), RAILENIUM, SAINT EXUPERY ET SYSTEMX) et des ITE (INEF4-NOTABEK, INES.2S, EFFICACITY, IPVF, VEDECOM, SUPERGRID, FRANCE ENERGIES MARINES (FEM))
- Evaluation de la performance multicritère, et de l'évolution de la valeur et de la composition des revenus et des patrimoines des exploitations agricoles françaises
- The Impact of Corporate Social Responsibility (CSR) of the Labor Market
- Economics of Sport and Non-Profit Organizations through Employment and Funding
- Ownership, social and economic performance of production units in the fishing industry
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Articles (17)
- 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
- L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs
- The Geograpgy of Firm Dynamics: Measuring Business Demograpgy for Regional Development
- A portrait of AI adopters across countries: Firm characteristics, assets’ complementarities and productivity
- Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns
- Production Networks and Economic Policy
- 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
- Fin de carrière des seniors : quelles spécificités selon les métiers ?
- Inégalité des chances : ce qui compte le plus
- Dividend Taxes and the Allocation of Capital: Comment
- Carbon Pricing and Inflation Expectations: Evidence from France
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Other sources in the same theme (55)
- DMTG : Duties on the free transfer of assets
- FELIN : Sampled file of the income tax
- 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-RS : Industrial and commercial profits - simplified scheme
- BIC-RN : Industrial and commercial profits - normal scheme
- PERIM : Tax groups scopes
- TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
- 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
- ISGROUPE : Tax groups of companies for corporate tax
- TP : Business tax
- CVAE : Contribution on the added value of companies
- 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)
- 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
- Déclarations_2044 : Declarations of property income for individuals (form 2044)
- CET : Territorial economic contribution
- Dec_2069_rci :
- PME_croissance :
- Credits_impots_IS :
- BNC :
- Déclarations 2257 :
- Déclarations 2070 :
- Déclarations 2065bis :
- Dec_2020_TGAP :
- Dec_2040_TIC :
- Mouvements_IS :
- Foncier_bati :
- Organismes_beneficiaires_dons :
- CBCR monde :
- Taux_detention :
- ECOLLAB :
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Persistent Identifiers (DOI)
Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.
- 2016 : https://doi.org/10.34724/CASD.342.2701.V1
- 2017 : https://doi.org/10.34724/CASD.342.2706.V2
- 2018 : https://doi.org/10.34724/CASD.342.3070.V2
- 2019 : https://doi.org/10.34724/CASD.342.3579.V3
- 2020 : https://doi.org/10.34724/CASD.342.3983.V3
- 2021 : https://doi.org/10.34724/CASD.342.4506.V2
- 2022 : https://doi.org/10.34724/CASD.342.5026.V2
- 2023 : https://doi.org/10.34724/CASD.342.5475.V2
- 2024 : https://doi.org/10.34724/CASD.342.5954.V2