المخاطر الجبائية و تأثيراتها على الوضعية المالية للمؤسسة

الملخص EN

The continuous changes in the tax laws and their incomprehensibility have made it difficult for institutions to comply with all of their tax obligations and respect the tax law.

Considering the impact on the financial condition of an institution, through the penalties and fines imposed by the tax administration on violators of laws and legislation, taxation has become a danger to the institution that must be controlled.

The study of a group of institutions has showed indeed that the tax burden may be significant and affect the financial position of an institution and its performance, which confirms the need to reconsider the tax variable in order to reduce fiscal risks.