دور استراتيجية التسيير الجبائي في ترشيد القرارات المالية في المؤسسات الاقتصادية : دراسة حالة عينة من المكلفين بالجباية

الملخص EN

This study aims to determine the significance of fiscal management strategy in the economic institution through three dimensions: the presence of a fiscal function within the institution, fiscal manager, and fiscal risk avoidance.

it also examines the contribution of the fiscal management strategy to the various financial decisions, including investment decisions, financing decisions, and profit distribution decisions.

in order to achieve the objectives of this study, a questionnaire was utilized as a research tool.

the questionnaire was distributed to a random sample of fiscal operators.

60 electronic questionnaires were distributed, of which 50 retrieved forms were valid for the study.

and based on the statistical analysis software SPSS and conducting a series of tests, it was found that fiscal management strategy affects financial decision-making through two dimensions : fiscal manager and fiscal risk avoidance.