مدى توافق النظام المحاسبي المالي (SCF)‎ و النظام الجبائي و أثر ذلك على مخرجات كل منهما

الملخص EN

This research paper dealt with the nature of the relationship between the financial accounting system and the tax system by identifying the areas of convergence and differences between them and their impact on the outputs of both systems.

the paper dealt also with various efforts made by the Algerian state to adapt the tax law to the requirements of the financial accounting system.

it was concluded that there is a direct link between the two systems in many areas.

the study also revealed differences on other levels between the two systems resulting from the different objectives of each system, as the first goal of the tax system is to maximize the revenues of the state treasury and reduce tax evasion, while the goal of the accounting system is to give an honest picture of the wealth and property of the economic unit to serve all economic operators