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La comptabilité, épicentre de la matière imposable (1916-1926) ?

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  • Praquin, Nicolas

Abstract

En faisant de l'impôt sur les bénéfices industriels et commerciaux, une taxation sur l'enrichissement - et non sur le revenu -, le législateur contraignait l'administration fiscale à s'intéresser de près à un certain nombre de problématiques comptables. Il est possible de décliner celles-ci en trois éléments complémentaires : • La détermination de la méthode la plus adaptée au calcul de la matière imposable. • Le concept de définition de l'assiette fiscale - théorie du bilan vs théorie du compte d'exploitation - le plus approprié pour éviter l'évaporation fiscale. • Le choix de règles d'évaluation. Dans le cadre limité de cet article, nous nous intéresserons ici uniquement à la première question.

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Bibliographic Info

Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/860.

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Date of creation: Sep 2006
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Publication status: Published in Gestion 2000, 2006, Vol. 23, no. 5. pp. 93-114.Length: 21 pages
Handle: RePEc:dau:papers:123456789/860

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Related research

Keywords: Calcul de la matière imposable; Histoire des entreprises; Fiscalité; Comptabilité;

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