أهمية تسيير الخطر الضريبي في الَرفع من قيمة المؤسسة الاقتصادية : دراسة مقارنة بين عينة من المؤسسات الاقتصادية الأجنبية و الجزائرية

الملخص EN

By this study, we aim to find out the importance of tax risk management in lifting the value of the economic enterprise, as the tax risk is considered one of the most important variables that influence the reputation of the enterprise and the extent to achieve its financial stability.

For this purpose, a sample of twelve enterprises has been chosen, ten foreign enterprises and two Algerian enterprises (Cevital, Sonatrach), active in five sectors during the period 2006-2013.

By using the multiple linear regression the results revealed that there is a relationship between the tax risk management and the value of foreign enterprises, while the relationship was not significant in the Algerian economic enterprises