Abhatoo - Centre Nationale de Documentation

Tax risk aversion is an important characteristic of family businesses, which make up a significant proportion of the world's economic fabric. Our study aims to examine the factors that influence the level of tax risk in these businesses, focusing on the unique dynamics that characterize them, namely ownership, control and governance. The study focuses on the Moroccan context, where family businesses represent over 95% of the national fabric. The results of this study will contribute to the existing literature on family business management, providing valuable information for practitioners and policy-makers. By understanding the factors that influence tax risk in family businesses, stakeholders can develop more effective strategies to manage this risk and ensure the long-term sustainability of these businesses.