Tax Optimization for Small and Medium-sized Companies (SMCs). Perspectives from Agency, Transaction Costs and Game Theories

Taxation is seen as an instrument or a tool of economic policy for the state, which is used in different manners. Taxation is also an instrument of SMCs management policy. Previously, taxation was previously considered a burden and an obstacle that it was advisable to undergo passively, while now, in modern management and governance theory, taxation is recognized as a key parameter in business management. The choices made in the quest of optimization raise concerns about what can be accepted without negatively impacting public finances. We intend to present a literature review that includes theories relevant to this issue, specifically the Theory of Agency, Transaction Cost Theory and the Theory of Games.

BENDRIOUCH, Mohammed

Revue Internationale des Sciences de Gestion (2024)

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