IDEAS home Printed from https://ideas.repec.org/a/taf/apeclt/v22y2015i14p1133-1137.html
   My bibliography  Save this article

Empirical evidence on SMEs' tax management

Author

Listed:
  • Issam Laguir
  • Jamal Elbaz
  • Lamia Laguir

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.

Suggested Citation

  • Issam Laguir & Jamal Elbaz & Lamia Laguir, 2015. "Empirical evidence on SMEs' tax management," Applied Economics Letters, Taylor & Francis Journals, vol. 22(14), pages 1133-1137, September.
    • Handle: RePEc:taf:apeclt:v:22:y:2015:i:14:p:1133-1137
    DOI: 10.1080/13504851.2015.1008757
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/13504851.2015.1008757
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/13504851.2015.1008757?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    2. John Hulland, 1999. "Use of partial least squares (PLS) in strategic management research: a review of four recent studies," Strategic Management Journal, Wiley Blackwell, vol. 20(2), pages 195-204, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rosmaria Jaffar & Chek Derashid & Roshaiza Taha, 2021. "The Moderating Effect of Non-audit Services Fee on Aggressive Tax Planning: Empirical Evidence From Malaysian Listed Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 240-250, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
    2. Azman ISMAIL & Rizal ABU BAKAR & Wan Aishah WAN MOHD NOWALID & Nurul Hayati ADNAN & Mohamad Azhari ABU BAKAR & Syed Shah ALAM, 2014. "Does Career Program Have Effect On Employee Outcomes? Empirical Evidence," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 152-166, November.
    3. Al-Baraa Abdulrahman Al-Mekhlafi & Ahmad Shahrul Nizam Isha & Nicholas Chileshe & Mohammed Abdulrab & Anwar Ameen Hezam Saeed & Ahmed Farouk Kineber, 2021. "Modelling the Relationship between the Nature of Work Factors and Driving Performance Mediating by Role of Fatigue," IJERPH, MDPI, vol. 18(13), pages 1-17, June.
    4. Apriani Soepardi & Pratikto Pratikto & Purnomo Budi Santoso & Ishardita Pambudi Tama & Patrik Thollander, 2018. "Linking of Barriers to Energy Efficiency Improvement in Indonesia’s Steel Industry," Energies, MDPI, vol. 11(1), pages 1-22, January.
    5. Tobias Knabke & Sebastian Olbrich, 2018. "Building novel capabilities to enable business intelligence agility: results from a quantitative study," Information Systems and e-Business Management, Springer, vol. 16(3), pages 493-546, August.
    6. Harmancioglu, Nukhet & Grinstein, Amir & Goldman, Arieh, 2010. "Innovation and performance outcomes of market information collection efforts: The role of top management team involvement," International Journal of Research in Marketing, Elsevier, vol. 27(1), pages 33-43.
    7. Gupta, Prashant & Seetharaman, A. & Raj, John Rudolph, 2013. "The usage and adoption of cloud computing by small and medium businesses," International Journal of Information Management, Elsevier, vol. 33(5), pages 861-874.
    8. Asif Khan & Chih-Cheng Chen & Kwanrat Suanpong & Athapol Ruangkanjanases & Santhaya Kittikowit & Shih-Chih Chen, 2021. "The Impact of CSR on Sustainable Innovation Ambidexterity: The Mediating Role of Sustainable Supply Chain Management and Second-Order Social Capital," Sustainability, MDPI, vol. 13(21), pages 1-25, November.
    9. Diego Norena-Chavez, 2022. "Influence of SARS-CoV-2 on the Mediating Effect of Entrepreneurial Passion in the Relationship between Entrepreneurial Self-Efficacy and Innovative Behavior," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 125-139.
    10. Teller, Christoph & Kotzab, Herbert & Grant, David B., 2012. "The relevance of shopper logistics for consumers of store-based retail formats," Journal of Retailing and Consumer Services, Elsevier, vol. 19(1), pages 59-66.
    11. Behroozeh, Samira & Hayati, Dariush & Karami, Ezatollah, 2022. "Determining and validating criteria to measure energy consumption sustainability in agricultural greenhouses," Technological Forecasting and Social Change, Elsevier, vol. 185(C).
    12. Tao Zeng, 2016. "Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 7-30, March.
    13. Shami, Mohammad Reza & Rad, Vahid Bigdeli & Moinifar, Maryam, 2022. "The structural model of indicators for evaluating the quality of urban smart living," Technological Forecasting and Social Change, Elsevier, vol. 176(C).
    14. Meena Madhavan & Mohammed Ali Sharafuddin & Thanapong Chaichana, 2022. "Impact of Business Model Innovation on Sustainable Performance of Processed Marine Food Product SMEs in Thailand—A PLS-SEM Approach," Sustainability, MDPI, vol. 14(15), pages 1-33, August.
    15. Zaitul Zaitul & Ilona Desi & Novianti Neva, 2022. "Village-Based Tourism Performance: Tourist Satisfaction and Revisit Intention," Polish Journal of Sport and Tourism, Sciendo, vol. 29(2), pages 36-43, June.
    16. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
    17. Petschnig, Martin & Heidenreich, Sven & Spieth, Patrick, 2014. "Innovative alternatives take action – Investigating determinants of alternative fuel vehicle adoption," Transportation Research Part A: Policy and Practice, Elsevier, vol. 61(C), pages 68-83.
    18. Al-Baraa Abdulrahman Al-Mekhlafi & Idris Othman & Ahmed Farouk Kineber & Ahmad A. Mousa & Ahmad M. A. Zamil, 2022. "Modeling the Impact of Massive Open Online Courses (MOOC) Implementation Factors on Continuance Intention of Students: PLS-SEM Approach," Sustainability, MDPI, vol. 14(9), pages 1-15, April.
    19. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
    20. Bordunos, A. & Kosheleva, S., 2016. "High Involvement Work System from organizational and individual perspective," Working Papers 6445, Graduate School of Management, St. Petersburg State University.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:apeclt:v:22:y:2015:i:14:p:1133-1137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEL20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.