اثر الإفصاح المحاسبي على مخاطر التدقيق الجبائي لمحاسبة المؤسسة : دراسة حالة بمركز الضرائب لولاية سطيف خلال الفترة (2013-2016)‎

الملخص EN

This study aimed to highlight the contribution of accounting disclosure in the elimination of the tax risk.

Accounting disclosure is a mean of disclosing information concerning the tax authorities (the institution) in a true manner, which contributes to reducing the tax risk through the actual tax base, depending on the descriptive analytical approach, Through the study of the theoretical aspect of accounting disclosure and tax risk and to address this field through a case study of the status of the State of Setif during the period (2013-2016).

It was concluded through the study that companies must adhere to the rules of accounting disclosure in order to reduce the tax risk that could be charged with fines and additional costs