Empirical evidence on SMEs’ tax management

Issam LaguirGroupe Sup de Co Montpellier Business School, Montpellier Research in Management (MRM), Montpellier34185, FranceCorrespondence[email protected]

Jamal ElbazEcole Supérieure de Technologie (EST) d’Agadir, Ibn Zohr University, Agadir80030, Morocco

Lamia LaguirUniversité Paris Descartes, Sorbonne Paris Cité, CEDAG/Management (EA1516), Docapost, Paris75000, France

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