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Journal Articles Revue Française de Comptabilité Year : 1990

L'effet " TVA ", variable financière de gestion

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.
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Dates and versions

hal-00665591 , version 1 (02-02-2012)

Identifiers

  • HAL Id : hal-00665591 , version 1

Cite

Jean-Claude Juhel. L'effet " TVA ", variable financière de gestion. Revue Française de Comptabilité, 1990, 217, pp.74-82. ⟨hal-00665591⟩

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