Legal tax optimization and business competitiveness

Legal tax optimization and business competitivenessThe case of firms in the agricultural sector in MoroccoIn a positivist posture and a hypothetical-deductive approach, this work seeks to demonstrate the influence of legal tax optimization on the commercial competitiveness of firms in the agricultural sector in Morocco. To do so, it presents the state of the art on the concepts of tax optimization and the commercial competitiveness of firms. This allowed the presentation of a conceptual model that theoretically translates the relationship between the variables of legal tax optimization and the commercial competitiveness of firms in the agricultural sector in Morocco. The data were collected from public administrations. The structural equation analysis was used to determine the influence of tax expenditures and tax reductions on the trade competitiveness of firms in the agricultural sector.

Autorentext

Sidiki KONATE est titulaire d'un Doctorat en sciences économiques et gestion, Université Hassan II Casablanca, d'un Mastère en ingénierie fiscale du Groupe ISCAE Casablanca, d'un Master en Management public et gouvernance financière, Université Sidi Mohamed Ben Abdellah Fès. Il est consultant et enseignant chercheur permanent à UPM Marrakech.