Tax Risk Management: A Lever to Reduce the Fiscal Gap

Abstract

In an increasingly complex global economic context, each country continuously adjusts its tax system to maintain fiscal stability in relation to the observed tax gap. Achieving this goal requires strengthening tax compliance and implementing effective tax risk management. This paper examines how the tax risk management strategies adopted by tax administrations contribute to narrowing the tax gap, thereby enhancing compliance with fiscal obligations and optimizing public revenue. The research relies on a qualitative approach that includes semi-structured interviews with administrators and auditors from the Regional Directorate of Taxes (Direction Régionale des Impôts, DRI) of Fès, as well as an analysis of secondary data. The findings reveal that a proactive and integrated approach to risk management not only improves taxpayer compliance but also significantly enhances the performance of tax administrations. The results further underscore the importance of adopting advanced risk management frameworks, leveraging technological tools, and fostering cooperation among various stakeholders to achieve optimal outcomes in tax governance.

Keywords: tax gap, tax risk management, tax compliance, tax administration, strategies, tax revenue.

Received Date: August 21, 2025              

Accepted Date: September 13, 2025            

Published Date: October 01, 2025

Available Online at https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/454