الفروقات المهمة بين القواعد المحاسبية و القواعد الضريبية في تحديد وعاء الضريبة على أرباح الشركات

الملخص EN

This research paper aims to highlight the most important differences between accounting rules and tax rules when determining the taxable tax base on corporate profits.

It also specifies the elements of settlements that companies subject to Algerian tax law must make.

This study concluded that the measures taken by the financial authority in Algeria under successive financial laws were insufficient to reduce the gap between the two systems, making it imperative for companies to deal with differences between the accounting result and the tax result when preparing their tax declarations.