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La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME au Bénin

Author

Listed:
  • Kinmagbaho Wil Hector

    (SUP'RH Business School & AI)

  • Mohamed Bounnite

    (SUP'RH Business School & AI)

Abstract

Déclaration de divulgation : L'auteur n'a pas connaissance de quelconque financement qui pourrait affecter l'objectivité de cette étude.

Suggested Citation

  • Kinmagbaho Wil Hector & Mohamed Bounnite, 2024. "La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME au Bénin," Post-Print hal-04695548, HAL.
    • Handle: RePEc:hal:journl:hal-04695548
    DOI: 10.5281/zenodo.13736181
    Note: View the original document on HAL open archive server: https://hal.science/hal-04695548v1
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    References listed on IDEAS

    as
    1. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    2. World Bank, 2018. "The World Bank Annual Report 2018 [Informe Anual 2018 del Banco Mundial]," World Bank Publications - Books, The World Bank Group, number 30326, April.
    3. Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
    Full references (including those not matched with items on IDEAS)

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