Actionnaires, investisseurs ou entrepreneurs, les propriétaires représentent une partie prenante méconnue

Isabelle Cadet ()
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Isabelle Cadet: INSEEC - Institut des hautes études économiques et commerciales | School of Business and Economics

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Abstract: Deregulation linked to globalization, the real lack of corporate governance and impunity from tax havens create perverse effects. Capital or property owners, shareholders, investors or enterprisers in general, are misidentified stakeholders. Pendulum swing ? Trend ? All, however, are not equal taxation. In France, repeated infringements of property rights, considered as fundamental freedom, have exacerbated the housing crisis and caused a flight of capital. Legal risks are often unknown : nevertheless, they generate economic and political consequences.

Keywords: ownership; human rights; shareholders; stakeholders; taxation; free enterprise; Propriété privée; droit de l’Homme; actionnaires; partie prenante; fiscalité; liberté fondamentale (search for similar items in EconPapers)
Date: 2015
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Published in Management & sciences sociales, 2015, Les parties prenantes : quelle reconnaissance ?, 19, pp.65-74

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