ادارة المخاطر واثرها على الوضعية الجبائية للمؤسسة الاقتصادية

Abstract

The study aims to highlight the role of tax risk management in reducing or reducing the tax risk surrounding the economic institution. The latter seeks to achieve a set of fixed objectives, while bearing them at the lowest costs and avoiding the risks they face by finding the means and procedures that will give greater capacity and efficiency to adapt to these risks. Where the collection is one of the most important elements in the vicinity of the economic institution as a cost borne by the institution, which is obliged to respect the obligations of the tax, and non-compliance with the latter presences them to the risk of punishment , which result in additional costs borne by the Foundation. Managing these tax risks is one way in which the organization can control the tax burden and achieve fiscal security by complying with tax legislation.