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Empirical evidence on SMEs' tax management

Author

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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