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Impact of tax management practices on the tax performance of Cameroonian companies
[Impact des pratiques de gestion fiscale sur la performance fiscale des entreprises camerounaises]

Author

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  • Demtalé Jean Claude Moussa

    (UN - Université de Ngaoundéré/University of Ngaoundéré [Cameroun])

Abstract

L'objet de cet article consiste à mettre en évidence l'impact des pratiques de gestion fiscale des entreprises sur leur performance fiscale. Il faut noter d'emblée que, nous cherchons à expliquer l'impact d'une pratique de gestion fiscale sur la performance fiscale des entreprises à travers les pratiques de transfert des bénéfices des entreprises Camerounaises qui ont d'une part une influence positive et d'autre part négative. Pour mener à bien ce travail de recherche, nous avons opté une démarche hypothéticodéductive. A travers une méthode d'échantillonnage non probabiliste et par convenance, nous avons pu collecter les données auprès des dirigeants à savoir : les responsables financiers, comptables dans les villes de Douala, Yaoundé et Ngaoundéré pour un effectif de 66. Ainsi, ces données ont fait l'objet des traitements statistiques par le logiciel SPSS. Il en ressort de ces analyses que le transfert des bénéfices commerciaux influence positivement la performance fiscale à travers la compréhension des règles et du fonctionnement du prix de marché dans l'entreprise et le transfert des bénéfices financiers influence négativement la performance fiscale à travers la compréhension des règles et du fonctionnement du prix de marché.

Suggested Citation

  • Demtalé Jean Claude Moussa, 2024. "Impact of tax management practices on the tax performance of Cameroonian companies [Impact des pratiques de gestion fiscale sur la performance fiscale des entreprises camerounaises]," Post-Print hal-04786711, HAL.
    • Handle: RePEc:hal:journl:hal-04786711
    DOI: 10.5281/zenodo.13866705
    Note: View the original document on HAL open archive server: https://hal.science/hal-04786711v1
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    References listed on IDEAS

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    Keywords

    Gestion fiscale; performance fiscale;

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