search query: @indexterm company taxation / total: 367
reference: 142 / 367
| Author: | Chadefaux, M. |
| Title: | Fiscalite : les entreprises decouvrent la gestion. |
| Journal: | Revue Francaise de Gestion
1990 : NOV-DEC, 81, p. 90-96 |
| Index terms: | COMPANY TAXATION FINANCIAL RISK DECISION MAKING TAX LAW |
| Language: | fre |
| Abstract: | A financial cost, an administrative constraint, a source of risk ... These terms have been used by businessmen for many years to describe taxes which indicates that they are something tolerated rather than managed. This notion is gradually evolving, and companies are now tending to adopt a more active attitude towards their taxation liability. The major features of this new, more dynamic perception of the tax parameter and its importance are examined notably in the area of tax risk minimization and the integration of tax planning into corporate decision making. |
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