Tax knowledge has traditionally been treated in financial management as a technical input primarily associated with compliance, calculation, and regulatory reporting. Within this conventional perspective, organizational efficiency is often understood in terms of cost minimization and procedural adherence. While such an approach ensures basic fiscal discipline, it underestimates the strategic potential of tax knowledge as a managerial resource capable of shaping decision quality, resource allocation, and organizational design. As fiscal environments become more complex and interpretation-driven, the strategic use of tax knowledge emerges as a critical determinant of organizational efficiency. This article argues that tax knowledge should be reconceptualized as an integral component of financial management rather than as a peripheral technical function. By examining how tax-informed reasoning influences executive decision-making, investment evaluation, and control mechanisms, the study demonstrates that organizational efficiency extends beyond cost reduction to include decision coherence, adaptability, and governance effectiveness. Tax knowledge, when strategically integrated into financial management systems, enhances the alignment between organizational structure and fiscal reality. Through a conceptual and analytical framework, the article explores the mechanisms through which tax knowledge contributes to efficiency at both strategic and operational levels. It proposes an integrative model that links tax-informed decision-making with financial management processes and organizational outcomes. This perspective advances finance and management literature by highlighting the role of tax knowledge in improving not only fiscal outcomes but also the quality and sustainability of organizational performance.
Tax Knowledge; Financial Management; Organizational Efficiency; Strategic Decision-Making; Tax-Informed Governance; Resource Allocation
IRE Journals:
Mert Vardal "The Strategic Use of Tax Knowledge in Financial Management: Implications for Organizational Efficiency" Iconic Research And Engineering Journals Volume 9 Issue 7 2026 Page 2059-2070 https://doi.org/10.64388/IREV9I7-1713948
IEEE:
Mert Vardal
"The Strategic Use of Tax Knowledge in Financial Management: Implications for Organizational Efficiency" Iconic Research And Engineering Journals, 9(7) https://doi.org/10.64388/IREV9I7-1713948