Planification fiscale et réputation de la firme : quelles réalités ? (notice n° 1027244)
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| fixed length control field | 03266cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125171521.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Chavy, Pierre |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Planification fiscale et réputation de la firme : quelles réalités ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 55 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le présent article s’attache à explorer la problématique du risque de réputation inhérent aux pratiques fiscales des entreprises qui est encore, à bien des égards, ignorée par la littérature française en sciences de gestion. Dans un contexte marqué par la crise économique et la consolidation des finances publiques, la perception sociale et politique de la planification fiscale a profondément évolué et le risque de réputation qui en découle semble être devenu une préoccupation réelle pour certaines firmes. Pour autant, une revue des études empiriques disponibles à ce jour fait apparaître des résultats mitigés quant aux incidences concrètes du risque de réputation sur le comportement fiscal des entreprises – ce qui peut aussi laisser penser que le recours à la planification fiscale a, en réalité, des effets limités sur la réputation des firmes. Par conséquent, cet article s’applique à identifier les causes possibles de ce phénomène peu intuitif ; à cet égard, sont successivement envisagées la « nouveauté » du risque de réputation lié à la planification fiscale et les limites du comportement éthique des consommateurs. De même, des solutions managériales permettant aux entreprises de mieux faire face à ce risque naissant sont envisagées. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Tax planning and firm reputation: what realities?This article examines the issue of reputational risk inherent in corporate tax planning that is still in many ways ignored by the French literature in management science. In a context marked by the economic crisis and the consolidation of public finances, the social and political perception of tax planning has significantly evolved and associated reputational risk seems to have become a real concern for some firms. However, a literature review of empirical studies available to date shows that there is mixed research evidence that reputational risk has tangible impacts on firms’ tax behaviour –implying that the use of tax planning could have a limited effect on corporate reputation. Therefore, this article seeks to identify the causes of this unintuitive phenomenon; in this regard, the novelty of the reputational risk associated with tax planning and the limits of consumer ethical behaviour are examined. In addition, managerial solutions that will help firms to address this emerging risk are considered. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risque fiscal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | planification fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réputation de la firme |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comportement éthique du consommateur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | optimisation fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firm reputation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax planning |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | consumer ethical behaviour |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax risk |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l’organisation responsable | 12 | 1 | 2017-08-28 | p. 53-65 | 1951-0187 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-organisation-responsable-2017-1-page-53?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-organisation-responsable-2017-1-page-53?lang=fr&redirect-ssocas=7080</a> |
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