مكانة التسيير الجبائي في التصدي للأخطار الجبائية التي تعترض المؤسسة الاقتصادية

الملخص EN

Through this study, we aim to identify the relationship between effective fiscal management and fiscal risks, as the first refers to the optimal use of the available resources of the institution in order to reach the established goals, as it is considered a mixture between legal behavior, fiscal behavior and management science in order to address and reduce risks.

taxation (the change that may occur in the tax system, tax control ...

etc.) that may hinder the economic establishment.

through this study, we concluded that effective tax management, I.E.

the use of its tools (tax audit, tax advisory, ...

etc.), leads to a very significant reduction in the risks that may confront the economic enterprise and thus prevents the achievement of the objectives that it had set for before.

accordingly, our study recommended the need to pay attention to tax management tools and try to employ them to serve the interests of the institution in various realistic applications.