L'effet " TVA ", variable financière de gestion

Jean-Claude Juhel ()
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Jean-Claude Juhel: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: This article discusses the implications of this tax on financial management of the company to make the effect "VAT" manipulated as a variable tactical decision. This effect can be assessed both in patrimonial, acting on the need for working capital, and in terms of cash, acting on the cash flows.

Keywords: TVA; trésorerie; besoins en fonds de roulement.; besoins en fonds de roulement (search for similar items in EconPapers)
Date: 1990-11
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Published in Revue Française de Comptabilité, 1990, 217, pp.74-82

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00665591

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