Contribution à l’étude du régime de fiscalité directe des entreprises sociales en Belgique ; Belgique

peer reviewed ; n Europe, a social enterprise engages in economic activity while pursuing a social purpose and implementing inclusive governance. Following the discourse of international authorities, in a perspective favorable to their development and sustainability, social enterprises should not be taxed in the same way as commercial enter-prises, insofar as such a tax burden could, in the long term, threaten their viability (need for an “appropriate and coherent fiscal framework”). Through a retrospective, descriptive and prospective study, we can conclude that, as far as income taxes are co... Mehr ...