PLANIFICATION FISCALE ET RÉPUTATION DE LA FIRME : QUELLES RÉALITÉS ?

Abstract

This article examines the issue of reputational risk inherent in corporate tax planning that is still in
many ways ignored by the French literature in management science. In a context marked by the
economic crisis and the consolidation of public finances, the social and political perception of tax
planning has significantly evolved and associated reputational risk seems to have become a real
concern for some firms. However, a literature review of empirical studies available to date shows that
there is mixed research evidence that reputational risk has tangible impacts on firms’ tax behaviour
–implying that the use of tax planning could have a limited effect on corporate reputation. Therefore,
this article seeks to identify the causes of this unintuitive phenomenon; in this regard, the novelty
of the reputational risk associated with tax planning and the limits of consumer ethical behaviour
are examined. In addition, managerial solutions that will help firms to address this emerging risk are
considered.