Title: The management of fiscal risks as a source of effective financial management: case of Moroccan companies

Authors: Hind Ben Khayat Zeggari Hassani; Lotfi Benazzou

Addresses: National School of Business and Management, Center of Doctoral Studies, Ibn Tofail University, P.O. 1420, 14000, Kenitra, Morocco ' National School of Business and Management, Ibn Tofail University, P.O. 1420, 14000, Kenitra, Morocco

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.

Keywords: financial management; fiscal; fiscal risk; financial; Moroccan companies; companies' issues and challenges; tax; companies' risks; performance; sources of fiscal risk; the origin of fiscal risk; area of fiscal risk.

DOI: 10.1504/IJMP.2023.129207

International Journal of Management Practice, 2023 Vol.16 No.2, pp.233 - 248

Received: 12 Aug 2020
Accepted: 11 Jul 2021
Published online: 01 Mar 2023 *

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