تصور نظام جبائي للصيرفة الإسلامية في ظل النظام الجبائي الجزائري الحالي

الملخص EN

The aim of this research paper is to highlight the tax treatment of the islamic banking transactions in Algeria by addressing the most important taxes applied to the forms of islamic banking in accordance with the Algerian tax legislation applicable, whether it is related to taxes imposed under the common law system on the most taxpayers or related to tax collected by the withholding system on receivables, deposits and dividends.

This study was also supported by illustrative examples in which simplicity and ease were used in calculating the most important taxes to which these transactions are subject.

The study concluded that the Algerian tax legislator did not interested about the characteristics of islamic banking forms and considered it a commercial affaire like any other taxable business carried out by islamic Bank, which is also a legal taxpayers, who do the same tax obligations and is subject to the same taxes imposed on legal presons affiliated a real profit system.