fiscale definition
Thus, one of the objectives of this article is to take a fresh look at the relationship that the firm's financial partners have with tax planning, with a view to contributing to the development of work in management science on this issue. In particular, French literature would benefit from acquiring quantitative studies, in order to shed light on the way in which investors apprehend the tax planning likely to be deployed by French firms, taking advantage of the faculty recently opened up to researchers to access the data held by the tax administration [6]planification fiscale [6] Article 104 of Law No. 2013-660 of July 22, 2013 relating to…. In addition, this work shows that management must, where appropriate, pay particular attention to the impact of tax planning schemes on the reported performance of companies – these impacts may prove to be contradictory depending on the elements of the income statement that they concern. In the publication mentioned, Henderson Global Investors (2005, p. 4) considers that "arrangements which minimize the amount of tax paid in the short term can be harmful in the longer term if they damage the relationship between the company and the tax authorities and additional costs are incurred in resolving a complex dispute, or if the company's reputation is damaged". [2] The measurement of tax planning through the difference between accounting profit and taxable income was initially proposed by Manzon and Plesko (2001), then developed by Desai and Dharmapala (2006), who sought to subtract from the difference observed accruals – i.e. the difference between the cash flowoperating income and the accounting result (Casta, 2009) – in order to rule out the impact of the accounting policy followed by the managers on the calculated variables (provisions, depreciation, adjustment operations, charges to be distributed) and, thus, to isolate the gap strictly attributable to tax planning – which explains the use of the qualifier “residual”. However, as we will see later, such a measure cannot apply to companies residing in countries which, like France, have established a connection between accounting and taxation.