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VOL. 7, ISSUE 1 (2025)
Tax audit at the heart of tax risk management in commercial SMEs in Cameroon
Authors
Samuel Roland Makani, Judith Leonnie Djounda Tchinda, Marie Rolette Désirée Wako
Abstract
Auditing is a major topic of interest for
contemporary economic studies, given the impact of this function at the level
of SMEs. Tax auditing plays a decisive role in an economy that largely depends
on the information produced and the declarations made by entities
independently. It guarantees the security of operations and contributes to the
reduction of risks within SMEs and preserves its credibility with stakeholders,
especially the State. The objective of this research was then to determine the
contribution of tax auditing in the management of tax risks in commercial SMEs
in Cameroon. To achieve this objective, a factor analysis and linear regression
were carried out on the basis of data obtained from a survey conducted among 184
commercial SMEs in Cameroon using a questionnaire. The regression analysis
shows that: the Tax Recovery Rate (TRR), Duration of the Tax
Audit (DTA), the Cost of the Tax Audit (CTA) and the Post-Audit
Tax Compliance Rate (PATCR) significantly and positively influence the
management of tax risks of commercial SMEs in Cameroon.
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Pages:34-43
How to cite this article:
Samuel Roland Makani, Judith Leonnie Djounda Tchinda, Marie Rolette Désirée Wako "Tax audit at the heart of tax risk management in commercial SMEs in Cameroon". International Journal of Management and Commerce, Vol 7, Issue 1, 2025, Pages 34-43
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