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Comparaison des systèmes fiscaux entre la France et l'Allemagne

Revue Française de Comptabilité, 2011-06 (444), p.42 [Peer Reviewed Journal]

Copyright Experts Comptables Media Jun 2011 ;ISSN: 0484-8764

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  • Title:
    Comparaison des systèmes fiscaux entre la France et l'Allemagne
  • Author: Roy, Thierry
  • Subjects: Accounting procedures ; Contributions ; Earnings management ; Financial statements ; International accounting standards ; International comparisons
  • Is Part Of: Revue Française de Comptabilité, 2011-06 (444), p.42
  • Description: The report from the French "Cour des Comptes" on fiscal and social contribution earnings in France and in Germany shows that in spite of many similarities, several differences have appeared over recent years that are detrimental to France. Indeed, Germany clearly gave priority to the improvement of price competitiveness and public deficit control. [PUB ABSTRACT]
  • Publisher: Paris: Experts Comptables Media
  • Language: French
  • Identifier: ISSN: 0484-8764
  • Source: ProQuest Central
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