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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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Contributor : Jean-Claude Juhel <>
Submitted on : Thursday, February 2, 2012 - 12:00:16 PM
Last modification on : Monday, October 12, 2020 - 10:28:01 AM


  • HAL Id : hal-00665591, version 1



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



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