IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

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

  • Praquin, Nicolas

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.

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

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

in new window

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

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:dau:papers:123456789/860. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.