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The contribution of tax optimization to the improvement of the performance of Beninese MSMEs
[La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME Béninoises]

Author

Listed:
  • Mohamed Yasser Bounnite

    (SUP'RH Business School & AI)

  • Kinmagbaho Wil Hector
  • Hector Bounnite
  • Mohamed Yasser

Abstract

Tax optimization plays a fundamental role in the performance of micro, small, and mediumsized enterprises (MSMEs) in Benin. This article examines how the adoption of effective tax strategies can enhance the profitability and competitiveness of MSMEs. Through an empirical study based on a representative sample of 100 MSMEs, we analyzed their tax practices and their impact on various performance indicators. The results highlight the importance of raising awareness among MSMEs about tax optimization and simplifying tax regulations to encourage broader adoption of effective tax practices. The study also sheds light on the challenges MSMEs face in adopting these strategies, particularly the complexity of tax regulations and the lack of specialized resources. The article offers recommendations to improve the integration of tax optimization into the strategic management of Beninese MSMEs, with a focus on training and supporting business leaders.

Suggested Citation

  • Mohamed Yasser Bounnite & Kinmagbaho Wil Hector & Hector Bounnite & Mohamed Yasser, 2024. "The contribution of tax optimization to the improvement of the performance of Beninese MSMEs [La contribution de l'optimisation fiscale à l'amélioration de la performance des MPME Béninoises]," Post-Print hal-04693798, HAL.
    • Handle: RePEc:hal:journl:hal-04693798
    DOI: 10.5281/zenodo.13736181
    Note: View the original document on HAL open archive server: https://hal.science/hal-04693798v1
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    References listed on IDEAS

    as
    1. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    2. World Bank, 2018. "The World Bank Annual Report 2018 [Informe Anual 2018 del Banco Mundial]," World Bank Publications - Books, The World Bank Group, number 30326, April.
    3. Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
    Full references (including those not matched with items on IDEAS)

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