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Evaluation des risques des régimes fiscaux pétroliers

Author

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  • Emmanuel Okamba

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Les contrats pétroliers entre l'Etat et les entreprises pétrolières exposent la trésorerie publique à un manque à gagner, lié au risque systémique ou à la volatilité des prix sur les marchés du pétrole, et au risque opérationnel lié aux comportements opportunistes des agents. La faible traçabilité de l'information fiscale pétrolière qui en résulte, affaiblie le reporting comptable et financier entre les parties qui ne peuvent obtenir des gains optimaux et doivent se contenter des gains satisfaisants.

Suggested Citation

  • Emmanuel Okamba, 2017. "Evaluation des risques des régimes fiscaux pétroliers," Post-Print hal-01592909, HAL.
    • Handle: RePEc:hal:journl:hal-01592909
    Note: View the original document on HAL open archive server: https://hal.science/hal-01592909
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    More about this item

    Keywords

    Régime fiscal; Contrat pétrolier; Asymetrie informationnelle; Comportement oportuniste; Risque;
    All these keywords.

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