الفروقات الدائمة بين النظام المحاسبي المالي و النظام الجبائي الجزائري في ظل قانون المالية 2022

الملخص EN

The financial accounting system contradicts the Algerian tax system with regard to the treatment of revenues and burdens in order to determine the tax result, so permanent and temporary differences arise.

the study aims to research the impact of the finance law 2022 on permanent differences, by comparing the impact of permanent differences on the tax and tax result before and after the application of the 2022 finance law.

the study concluded that the changes brought by the 2022 finance law contributed to reducing the permanent differences between the financial accounting system and the fiscal system.