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L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale. Une approche par les capacités dynamiques

Author

Listed:
  • Hugues Bouthinon-Dumas
  • Anne Jeny
  • Bernard Leca

Abstract

Tax optimization is at the heart of the news. The practices of some companies (Apple, Ikea, Google, Amazon, etc.) have been brought to light. The institutional environment of this practice has evolved, but the practice of tax optimization has not disappeared: it has changed. Actors, in particular the tax consulting firms that advise companies, have adapted to continue to be key elements of this tax practice. This study aims to shed light on the relationship between the evolution of the legal and institutional framework and the behavior of actors related to these practices from the perspective of dynamic capacity theory.

Suggested Citation

  • Hugues Bouthinon-Dumas & Anne Jeny & Bernard Leca, 2018. "L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale. Une approche par les capacités dynamiques," Revue internationale de droit économique, De Boeck Université, vol. 0(4), pages 399-429.
    • Handle: RePEc:cai:riddbu:ride_324_0399
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