Undeniably, Tax laws are crucial tools to determine and define the objectives and strategy of companies which is possible by applying a decisive tax auditing so as to verify the contribution of this element in achieving company's objectives and rationalizing its choices. The starting point for tax optimization in the firm lies in the choice of its legal forms when designing the idea for its creation.

In order to understand the degree of contribution of the tax auditing in minimizing the cost of the companies creation by optimizing the choice of the legal form, the purpose of this article is to highlight the concept of tax auditing and its different components by trying to answer the following question: how can the tax audit contribute to optimizing the cost of setting up and starting up the business?

To answer this question and on the basis of a hypothetical-deductive approach, a survey was conducted among 60 SMCs located in the city of Meknes. This choice is justified by the number of failing businesses in Morocco,according to a report by INFORISK[1] which shows that between 2009 and 2021, business failures increased significantly by 33%, from 2,541 to 10,546 concentrated mainly on 99.5% of VSCs and 0.5% of SMCs, according to the same report.

This research has shown that it is possible to deduce that the use of tax audits is essential for any company wishing to take advantage of the leeway offered by tax law.

[1]INFORISK STUDY, INSOLVENCIES MOROCCO 2020: AN EXCEPTIONAL YEAR.