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MVC_CIR : Movement of Receivables CIR

Years : 2005-2020
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Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
The Movements on Receivables file records all transactions related to corporate income tax receivables, and in particular initializations, refunds, and deductions. It is currently being used to monitor competitiveness and employment credit (CICE) and, in the near future, research tax credit (CIR). It is a single file of initialized and used research tax credit claims and is updated twice a year (updates may concern previous years).

Example of data content for MVC_CIR : Movement of Receivables CIR

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Mvc cir 2021 diff
Fichier des mouvements sur créances CIR juillet 2021
Projects using this data source (57)
Evaluating the environmental benefits of the Research Tax Credits
Analyzing the impact of the legislative evolution of Intellectual Property Rights (IPR) on the patents filed by French companies in the United States
Trade Union activity and corporate governance
The costs of research and employment in science: the case for France
Experimenting with a rigorous evaluation of the competitiveness and employment tax credit (crédit d’impôt pour la compétitivité et l’emploi “CICE”)
The aim is to analyze and measure economic and territorial direct impacts of the competitiveness clusters (“pôles de compétitivité”) in the relevant areas
Analyzing the effect of the 2008 reform on the tax credit for research and development activities
Inter- and intra-sectoral professional pathways, education and competence
General Directorate for Enterprises project
DGT Project
DGT Project
Economic and territorial impacts of competitiveness clusters according to the area
The effect of energy costs on manufacturers
Innovation in companies
The French Public Investment Bank: it's financing activites and their impact on corporate performance regarding innovation, survival of businesses and exports
Directorate General for Enterprise - Innovation Study
Decisive factors involved in business creation
Inclusion in globalisation, entrepreneurship and firm dynamics
Econometric evaluation of the impact of Technology Research Institutes, Energy Transition Institutes and their SA 40391 funding scheme
Development of a method to study the impact of the 14 Technology Transfer Acceleration Companies (SATT)
L'impact de l'augmentation de l'impôt sur les sociétés sur les grandes entreprises
Nano2017 R&D program evaluation
Import risk and directed innovation
Measuring the impact of Bpifrance's financial support to French innovative SMEs
Micro-simulations of the effect of business-relted fiscal policy reforms
PS Travaux de la DGOM
Assessment of capital tax reforms in France
Taxation and entrepreneurship
Taxation and technology markets
DGT Project
Funding of deeptech start-ups and academic spin-offs
The impact of the tax credit scheme ("Crédit d'Impôt Compétitivité Emploi -CICE-") on exports: How exporters define prices and profit margins
Impact of the research tax credit (CIR) on R&D&I, productivity and employment
Assessment of innovation entry exams for the Programme d'Investissements d'Avenir (Future Investment Program, 2010-2021), from innovative start-ups to SMEs
Do pro-innovation policies cause skill biased technological change for beneficiary firms as well as firms in the same network?
Microsimulation de l'impact environnemental de la fiscalité des entreprises
Les effets sur l’emploi des gouvernances et stratégies d’entreprises
Automatisation, travail et changement structurel
Profit shiftin strategies of French multinational firms.
Essays on the spatial dynamics of collaborative innovation
Large firms' responses to taxation
Réglementations environnementales, importations et innovation verte au niveau de l'entreprise
Evaluating the socio-economic impact of the support programs managed by the French Public Investment Bank (called “Bpifrance”)
Corporate taxation and strategic responses
Bilan de 9 années d’évaluation du PIA ADEME et évaluation complémentaire sur la fin du PIA ADEME
Impact assessment of corporate tax reforms
Etudes sur les entreprises à partir de données fiscales
Distribution des prélèvements obligatoires entre les entreprises
French National Court of Audit project, Department of Methods and Data
Evaluation of France 2030 and PIAs by the SGPI
Les politiques industrielles en faveur des les sociétés à forte croissance
Econometric evaluation of the economic impact of SATTs
Quantifying the impact of structural change and supply-side policies on the French production system
Transition énergétique, innovation et croissance
The consequences of Monopoly Power For Economic Growth
Numérisation, économies d'impôts et effets de la concurrence
Monopsone, fixation des salaires, effets de réseau : les conséquences de la concentration du marché du travail en France
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Articles (10)
L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs
L'Impact attendu du CICE sur les exportations Une analyse à partir de données d'entreprises
L’impact du CICE sur la marge intensive des exportateurs
Spécialisation productive et compétitivité de l'économie française,
L'innovation en France peut-elle bénéficier aux salariés peu qualifiés ?
The Impact of Public Loan Guarantees on Banks’ Risk Taking and Firms’ Growth: Evidence from France
The effect of the eBay case on firms' propensity to patent and type of R&D activities
The Heterogeneous Effects of Weakening Patents on Firm Innovation Strategy
QUEL EST LE RENDEMENT DU CRÉDIT IMPÔT RECHERCHE POUR LES ENTREPRISES ?
Dividend Taxes and the Allocation of Capital: Comment
Other sources in the same theme (51)
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-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
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 :
BNC :
Déclarations 2257 :
Déclarations 2070 :
Déclarations 2065bis :
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Persistent Identifiers (DOI)

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

CIR : https://doi.org/10.34724/CASD.274.2403.V2