Empirical evidence on SMEs’ tax management

Issam Laguir (), Jamal Elbaz and Lamia Laguir
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Issam Laguir: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Jamal Elbaz: Ecole Supérieure de Technologie d'Agadir - Université Ibn Zohr = Ibn Zohr University [Agadir]
Lamia Laguir: CEDAG - EA 1516 - Centre de droit des affaires et de gestion - UPD5 - Université Paris Descartes - Paris 5

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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.

Keywords: tax management; SMEs; strategy; Morocco; decision making (search for similar items in EconPapers)
Date: 2015
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Published in Applied Economics Letters, 2015, 22 (14), pp.1133-1137. ⟨10.1080/13504851.2015.1008757⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02011136

DOI: 10.1080/13504851.2015.1008757

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