إشكالية التوافق بين النظام المحاسبي المالي و القواعد الجبائية في الجزائر

الملخص EN

The implementation of the financial accountancy system revealed many problems to different users.

This brought out many challenges related to the required conditions for a good application of such a system.

Thus, it is necessary to bring reform to the commercial legislative system as to harmonize it with the Algerian economic choices and adapt it with the philosophy of the financial accountancy system which is adopting the logic of the market economy.

The complementary financial law of 2009 and the financial law of 2010 were set up to apply the financial accountancy system and enhance its independence from the fiscal law, although they actually should be tied together.

The complementary financial law of 2009 and the financial law of 2010 were set up to apply the financial accountancy system and enhance its independence from the fiscal law, although they actually should be tied together.

The aim of thisstudyis to try to open the research trends in the field of compatibility and harmonization of taxaccounting in addition to determining the implications of it in order to benefitfrom the answers and benefitsneeded by it as well as to identify the most important challenges and obstacles facingit and try to find solutions.

Finally, it is possible to say that the current tax system is obliged to follow the financial accounting system by virtue of their association and with the aim of adapting it to the changes and developments inspired by the international accounting standards.

Accordingly, the tax administration should recognize the importance of this aspect tax revenues.