حتمية إصلاح القوانين الجبائية الجزائرية في ظل النظام المحاسبي المالي : دراسة حالة مؤسسة خاصة : شركة أشغال الكهرباء

الملخص EN

Through this study, we dealt with the reality of the Algerian tax system and the efforts made in the context of tax reforms.

Also the adoption of the financial accounting system in Algeria, through whose rules and principles, which are inspired from the international accounting standards.

Meanwhile, as Financial accounting has become inevitable from one hand, and also an elementary need, from the other hand, the fact of looking for how to address the differences between the objectives and principles of the financial accounting system and the law's background of the tax system, without prejudice to the objectives of the latter one, even the principles, and rules of the financial accounting system.

As well, we attached to this research paper a case study of a private Algerian firm, in which we presented the budget Balance, the accounting result, and the tax result, highlighting in this presentation the difference between the accounting result and the tax result, according to the rules and laws of the two systems.

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