La Gestion des prix de transfert et le contrôle fiscal au Maroc

Abstract

This study explores transfer pricing management and tax control in Morocco through a systematic and bibliometric approach. It analyzes the temporal evolution of publication trends, country productivity in this field, and keyword co-occurrences. The theoretical framework is primarily based on agency theory, highlighting the inherent conflicts between multinational enterprises' stakeholders and tax authorities. The findings, derived from the analysis of 1,075 articles processed using VOSviewer software, provide insights into transfer pricing management dynamics and offer recommendations for policymakers and researchers aiming to enhance tax compliance and fairness.