تأثير الأعباء الضريبية في المؤسسات المنجمية على سياسة توزيع الأرباح : دراسة تطبيقية على شركة مناجم الفوسفات –تبسة

الملخص EN

The Financial scientistes were interested in studying the dimensions of the dividende distribution policy and its impact on various aspects of activity in the economic institution, as it is the most important branch of financial policy and its control over the institution's ability to finance its needs internally in light of the high costs of external financing and its threat to the independence of the institution, and specifically the factors affecting the dividendes policy highlight taxes As one of these factors, and through this research paper, the impact of high tax burdens on the policy of distributing profits in economic institutions in general and mining in particular is discussed because they belong to one of the strategic sectors in the national economy, this sector that successive governments seek to control, control and rely on the tax impact in The double taxation of the two laws of taxes and mines led to an increase in the tax mass in the mining establishments.

The tax provisions contained in the Mines Law included the imposition of taxes and fees directly related to the nature of the mining activity on the one hand, and the tax laws also obligated the mining establishments to pay taxes and fees related to their activity.

profitable business, highlighting the impact of these burdens on the policy of The distribution of profits in the Tebessa Phosphate Mines Company as a model for mining enterprises, as its double taxation to the tax and mine laws led to a rise in the tax mass in the mining enterprises, which negatively affected the volume of distributions, as the tax orbs part of the profits realized from the main and secondary activities of the corporation, which was directed for distribution to shareholders