Empirical evidence on SMEs' tax management

Issam Laguir, Jamal Elbaz and Lamia Laguir

Applied Economics Letters, 2015, vol. 22, issue 14, 1133-1137

Abstract: The aim of this study is to analyse the approaches that Moroccan SMEs adopt with respect to taxation using survey data. After the major approaches were identified from the tax management literature and were extracted by applying the principal component analysis to the survey data, we conducted a confirmatory factor analysis to determine the tax management approach of Moroccan SMEs. Our study suggests that Moroccan SMEs adopt a proactive approach to taxation and consider it as a decisional component of their overall strategy.

Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/13504851.2015.1008757 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:apeclt:v:22:y:2015:i:14:p:1133-1137

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAEL20

DOI: 10.1080/13504851.2015.1008757

Access Statistics for this article

Applied Economics Letters is currently edited by Anita Phillips

More articles in Applied Economics Letters from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().