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Le rôle du mimétisme dans les choix fiscaux

Author

Listed:
  • Pierre-Charles Pupion
  • Eglo Montant

Abstract

The French taxation policy has deeply changed since World War two, giving firms new opportunities. Therefore, taxation system is now a genuine management tool. The thought about taxation choices cannot be dissociated from the contemporary debate on decision taking. The effect of mimicry ignored by traditional economic analysis is at the heart of theories of Conventions arid Mimetic Chains. This article shows from a sample of small and middle firms by analysing fiscal decision related to two specific fiscal mechanisms, « crédit d?impôt recherche » and « régime de l?intégration fiscale des groupes de sociétés », that choices do not obey purely to rational and objective criteria. The adoption and use of a mechanism is mimetic, even conventional when a firm is in deep uncertainty.

Suggested Citation

  • Pierre-Charles Pupion & Eglo Montant, 2004. "Le rôle du mimétisme dans les choix fiscaux," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 103-126.
    • Handle: RePEc:cai:accafc:cca_101_0103
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