International Journal of Accounting and Taxation

Choix Fiscaux ET Contraintes Financieres Des Entreprises: Une Lecture À Partir Du Modèle D’incitation Camerounais
Aboubakar MFOPAIN

Abstract
Taxation choices made by enterprises are not neutral. The study carried out shows that taxation choices and the respect of commitments which are all attached to it depend on the adjustment of financial constraints in which they are often faced with on the one hand, and their financial situation at a time when the choice is being made on the other hand. Also, enterprises that respect such commitments are mostly characterized by their financial situation than the mastery of financial constraints which are imposed to them. However, those who do not respect it look for more ways of taking advantage on the cost of financing through the means of financial liver effect.

Full Text: PDF     DOI: 10.15640/ijat.v6n1a3