واقع الممارسات السلبية للمسير الجبائي في المؤسسة: دراسة حالة شركتي BIOPHARM وSAIDAL في الفترة من 2015 إلى2021

الملخص EN

Through this study, we aim to reveal the reality and practical purpose of fraudulent behavior in the tax process through negative behavior in the Algerian business environment.

To achieve the objectives of this study, an applied study was conducted on Biopharm and Saidal companies listed on the Algerian Stock Exchange and active in the pharmaceutical industry from 2015 to 2021.

The study is based on financial reporting and uses effective tax rates and differences in tax items to measure the process.

After analyzing the results and testing hypotheses, this study suggests that in 2018, 2019, and 2020, as well as in 2017, 2018, and 2019, tax management agencies exhibited negative behavior through the results of the tax difference index and effective tax rate.

For example, tax evasion behavior aimed at reducing self-interest or maximizing company value on a basis favorable to shareholders is recommended.

The study suggests reducing the tax burden on taxpayers and controlling the tax costs of each activity.