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Les dépenses de R&D de la BITD : une évaluation par le crédit impôt recherche (CIR)

Author

Listed:
  • Justin Quemener

    (MENESR / SITTAR - Ministère de la Recherche)

  • Jean-Michel Oudot

    (Ministère des armées)

Abstract

Le Crédit impôt recherche (CIR) constitue un levier majeur de soutien aux dépenses de R&D en France, sans que le domaine défense ne soit documenté. L'objectif est ici de mesurer l'importance relative des entreprises de la Base industrielle et technologique de défense (BITD) dans les dépenses éligibles du CIR. Les entreprises de la BITD génèrent 21% des dépenses déclarées au CIR en France en 2012, activités militaires et civiles confondues. Une concentration plus importante des dépenses déclarées dans les grandes entreprises de la BITD par rapport aux autres entreprises déclarantes peut aussi être relevée. En concordance, les entreprises de la BITD disposent d'un CIR moyen cinq fois plus élevé que les autres déclarants. La période 2009-2012 a été marquée par une augmentation des services dans les dépenses éligibles des entreprises de la BITD à raison de 6% en moyenne annuelle.

Suggested Citation

  • Justin Quemener & Jean-Michel Oudot, 2015. "Les dépenses de R&D de la BITD : une évaluation par le crédit impôt recherche (CIR)," Post-Print halshs-04301817, HAL.
    • Handle: RePEc:hal:journl:halshs-04301817
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04301817
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    References listed on IDEAS

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    1. David Kirkpatrick, 2004. "Trends in the costs of weapon systems and the consequences," Defence and Peace Economics, Taylor & Francis Journals, vol. 15(3), pages 259-273.
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