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Company taxation: databases and simulations (Ministry of Finance)

Research project AG/EE/019 (Research action AG)


Persons :


Description :

Project description

The fiscal administrations have databanks, each of which contains a number of specific elements relative to companies. Comparison and analysis of fiscal data will provide a tool for aiding decision-making as well as risk analysis.

Development to be implemented by the scientific team

- analysis of files and the impact of adopting a variable approach both in structural terms and in terms of the rate of a tax (levy) on another tax (levy);
- simulation of variations in the exogenous data of a tax (levy) on the endogenous data of another tax (levy) using an econometric model as the basis;
- determination of risk factors linked to certain sectors, using the econometric analysis as the basis.

End product expected from the scientific team

The team will participate actively in the creation of the database, which will combine information from diverse sources and of differing natures, in close collaboration with Ministry of Finance officials in charge of the project. This phase is scheduled to run for six months. The team will also be responsible for devising models simulating the fiscal policy to be implemented in accordance with information available within this database. In order to do this, the team will take into account the statistical needs for aiding Finance Ministry decision-making. Six months will be devoted to this phase. Finally, the team will be responsible for conducting the proposed simulations on the assembled data. This final stage will include a phase for cleaning and testing the data and simulation models. Upon completion of this final six-month phase, a statistical collection will be presented to Ministry officials. The team will also be responsible for configuring the database so that it allows access to researchers and the general public.

Throughout its work, the team will see to it that it transfers the acquired know-how to the Ministry, the understanding being that the latter will take responsibility for the continuity of the end product.

Valorisation of the result

a) Procedure for integration within the Institution’s own workings

Creation of a tool providing senior officials as well as researchers with rapid, flexible and low-cost responses, chiefly through studies and statistical calculations of the various types of taxes, their impact in accordance with socio-professional categories and progressive analyses involving companies or groups of companies.

b) Procedure for valorisation by scientific circles and the general public

Provision of a version exploitable by researchers.

Institution

Ministry of Finance: General Tax Administration


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