Accounting and tax obstacles that accompanied the application of the financial accounting system : an analytical study

الملخص AR

This study aims to identify the most important accounting and tax obstacles that accompanied the application of the financial accounting system during 10 years of application in the Algerian accounting environment, which is characterized by several characteristics that do not fully correspond to what is stated in the financial accounting system, which is based on international practices for many accounting operations And taxation for economic enterprises.

Key words: The Algerian financial accounting system ; accounting operations ; tax transactions ; economic institutions.