الخطر الجبائي و علاقته بالدور الاقتصادي للمؤسسة

الملخص EN

This study aims to clarify the impact of the tax risk on economic role of the economic institution.

By clarifying the tax risks and their sources.

The researchers have analyzed the types of risks and their sources, which are the risks of tax irregularities and the risks of Tax options that are wrong or their terms have been violated.

We have concluded that the tax burden that have affects on the investments of the institution and its financial balance, then on its economic role and its continuity.

Key words: Tax risk, tax management, tax regularity, tax options, tax legislation, tax burden.