دور العقوبات الجبائية في التقليل من ممارسات المحاسبة الإبداعية في المؤسسات الاقتصادية الجزائرية: دراسة حالة بمركز الضرائب لولاية سطيف

الملخص EN

The study aimed to highlight the role of tax penalties applied in reducing creative accounting practices, and this through a presentation of an economic institution that underwent a tax audit in accounting at the tax center of Sétif state, and presented the most important misleading creative accounting practices aimed at evading the payment of due taxes.

The study found that when the tax administration discovers these misleading practices, it recalculates new tax bases, applies new taxes on their basis, in addition to granting tax penalties (fines) of different proportions, depending on the percentage of evasion from payment, and these penalties lead to reducing creative accounting practices and avoiding their repetition in the future.