اختبار دور الأثر الجبائي على الأداء المالي للمؤسسات الاقتصادية : دراسة تطبيقية لعينة من المؤسسات في مجال البناء و الأشغال العمومية الجزائرية خلال الفترة (2016-2020)‎

الملخص EN

The study aims to test the role of tax impact on the financial performance of institutions, tax savings (tax savings) and cash effective tax rate (cash ETR) were considered as an indicator of tax impact, and the rate of return on assets (ROA) as an indicator of financial performance.

the study was conducted on 07 institutions in the Algerian construction and public works sector during the period from 2016-2020.

relying on the outputs of the Eviews 10 program to interpret the multiple linear regression model, the results concluded that there is a positive effect of tax impacton financial performance, through a big positive significant relationship between tax savings and financial performance, and a weak negative significant relationship between cash effective tax rate and financial performance.