Les dépendances financières de l'activité théâtrale francophone belge : pertinence, fonctionnements et enjeux du contrat-programme et du tax shelter

Details

Supervisors

Joachimowicz, Ariane

Faculty

Faculté de philosophie, arts et lettres

Degree label

Master [120] en arts du spectacle, à finalité spécialisée: pratiques et métiers du théâtre

Abstract

enThe financing of theatrical activity is a subject that is not often discussed, despite its significant role in the survival of this industry. Indeed, if the subsidies currently received by the Belgian French-speaking theaters were to disappear, the richness of the current cultural offer would immediately collapse. This work will therefore focus on two financial aids that have become pillars in the budget dedicated to theatrical creations for adults: one - already well implemented - coming from public funds, the other - much more recent - coming from private funds. Our study’s originality will be to apprehend both the structural subsidy called “contrat-programme” and the fiscal mechanism called tax shelter by placing them in the concrete reality of the professional environment in which they belong. This paper will therefore propose an overview of the legal and economic situation of theaters and their creative activity, an in-depth analysis of their way of working and the history of the two main financial supports as well as a reflection on their practical applications. This way, we will define the degree of relevance of these financial aids, which together, but also each at their own level, have heavy consequences on this sector which nevertheless depends on them.