Please use this identifier to cite or link to this item: http://dspace.univ-ouargla.dz/jspui/handle/123456789/16214
Title: The Importance of Tax Risk Management in Lifting the Value of the Economic Enterprise - A Comparative Study Between a Sample of Foreign and Algerian Economic Enterprises –
Authors: صابر عباسي
محمود فوزي شعوبي
Keywords: Tax Management
Tax Risk
Value of the Economic Enterprise
Issue Date: 2017
Series/Report no.: Number 17 2017 Arabic Sec;
Abstract: 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.
Description: Revue El Bahith
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/16214
ISSN: 1112-3613
Appears in Collections:numéro 17 2017 Arabic sec

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