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La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise?


  • Maillet, C.


L'importance croissante des groupes qui, pour se developper, doivent proceder a de nombreuses acquisitions, fusions, restructurations, provoque un bouleversement dans leur organisation et dans leurs schemas de prises de decisions. Si nous mettons ces profonds bouleversements dans leur contexte: internationalisation de l'economie, instabilite de l'environnement economique, complexite croissante des techniques de gestion, des techniques financieres, des structures juridiques, une fonction nouvelles dans l'entreprise semble emerger: la fonction fiscale. La fiscalite n'apparait plus seulement comme un outil au service des differentes disciplines, mais devient, pour certaines activites, le guide pour les decisions strategiques.

Suggested Citation

  • Maillet, C., 2000. "La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise?," Papers 00/148, Ecole Superieure de Commerce de Paris. Groupe ESCP-.
  • Handle: RePEc:fth:ecsucp:00/148

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    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • D20 - Microeconomics - - Production and Organizations - - - General


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