The contribution of tax optimization to the improvement of the performance of Beninese MSMEs

La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME Béninoises

Mohamed Yasser Bounnite (), Kinmagbaho Wil Hector, Hector Bounnite and Mohamed Yasser
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Mohamed Yasser Bounnite: SUP'RH Business School & AI

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Abstract: Tax optimization plays a fundamental role in the performance of micro, small, and mediumsized enterprises (MSMEs) in Benin. This article examines how the adoption of effective tax strategies can enhance the profitability and competitiveness of MSMEs. Through an empirical study based on a representative sample of 100 MSMEs, we analyzed their tax practices and their impact on various performance indicators. The results highlight the importance of raising awareness among MSMEs about tax optimization and simplifying tax regulations to encourage broader adoption of effective tax practices. The study also sheds light on the challenges MSMEs face in adopting these strategies, particularly the complexity of tax regulations and the lack of specialized resources. The article offers recommendations to improve the integration of tax optimization into the strategic management of Beninese MSMEs, with a focus on training and supporting business leaders.

Keywords: Optimisation fiscale; MPME béninoises; performance financière; stratégies fiscales; compétitivité.; African Scientific Journal; compétitivité Tax optimization; Beninese MSMEs; financial performance; tax strategies; competitiveness (search for similar items in EconPapers)
Date: 2024-09-09
New Economics Papers: this item is included in nep-pbe and nep-sbm
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Published in African Scientific Journal, A paraître, 03 (25), pp.910-932. ⟨10.5281/zenodo.13736181⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04693798

DOI: 10.5281/zenodo.13736181

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