The management of fiscal risks as a source of effective financial management: case of Moroccan companies Online publication date: Wed, 01-Mar-2023
by Hind Ben Khayat Zeggari Hassani; Lotfi Benazzou
International Journal of Management Practice (IJMP), Vol. 16, No. 2, 2023
Abstract: The objective of our study is to obtain a clearer vision of the origins of the sources of fiscal risks. In order to conduct our research, we realised a survey to determine the real origins of the sources of fiscal risks faced by Moroccan companies. The findings indicate that fiscal risks have both internal and external origins, which brings Moroccan companies to ask themselves how to deal with these risks in order to enhance their results and attain performance.
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