IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04693798.html
   My bibliography  Save this paper

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]

Author

Listed:
  • Mohamed Yasser Bounnite

    (SUP'RH Business School & AI)

  • Kinmagbaho Wil Hector
  • Hector Bounnite
  • Mohamed Yasser

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.

Suggested Citation

  • Mohamed Yasser Bounnite & Kinmagbaho Wil Hector & Hector Bounnite & Mohamed Yasser, 2024. "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]," Post-Print hal-04693798, HAL.
    • Handle: RePEc:hal:journl:hal-04693798
    DOI: 10.5281/zenodo.13736181
    Note: View the original document on HAL open archive server: https://hal.science/hal-04693798v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04693798v1/document
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.13736181?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
    ---><---

    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:hal:journl:hal-04693798. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.