تأثير النظام الجبائي على تنافسية المؤسسات الصغيرة و المتوسطة

Abstract EN

Through this research we aim to understand the impact of the tax system on the competitiveness of small and medium enterprises, We concluded that the tax system has an impact on the competitiveness of small and medium enterprises through a set of tax indicators, including: fiscal pressure, fiscal double taxation and tax risk.

The tax system also contributes to the competitiveness of small and medium enterprises through tax incentives that contribute to improving the competitiveness of SMEs by improving their indicators of cost of manufacturing, total factor productivity, market share and profitability index.