Legale Steueroptimierung und die Wettbewerbsfähigkeit von Unternehmen

Legal tax optimization and the competitiveness of companies. Case of agricultural sector companies in Morocco. With a positivist stance and a hypothetico-deductive approach, this book attempts to demonstrate the influence of legal tax optimization on the commercial competitiveness of agricultural sector companies in Morocco. To this end, the state of the art regarding the concepts of tax optimization and commercial competitiveness of companies is presented. This allowed for the introduction of a conceptual model that theoretically implements the relationship between the variables of legal tax optimization and the commercial competitiveness of agricultural sector companies in Morocco. The data was collected from public administrations. Through a structural equation analysis, the influence of tax expenditures and tax reductions on the commercial competitiveness of agricultural sector companies was determined.