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

Listed author(s):
  • Maillet, C.
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    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.

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    Paper provided by Ecole Superieure de Commerce de Paris. Groupe ESCP- in its series Papers with number 00/148.

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    Length: 45 pages
    Date of creation: 2000
    Handle: RePEc:fth:ecsucp:00/148
    Contact details of provider: Postal:
    France; Ecole Superieure de Commerce de Paris. Groupe ESCP. 79 avenue de la Republique 75543 Paris Cedex 11

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