أثر التسيير الجبائي على الأداء المالي في المؤسسات الاقتصادية : دراسة لعينة من المؤسسات في ولاية بسكرة-الجزائر

الملخص EN

This study aims to investigate the impact of tax management on financial performance of the economic institutions through financial and accounting practices and attempts to make use of all the privileges granted by tax and investment laws.

In addition, the study aims to illustrate the importance of tax management and its limits and its most important tools represented by the tax function which is looks at how to take advantage of all the developments in the science of management.

The fundamental aim of this tax management lies in its impact on the institution’s financial performance, so that each fiscal impact is offset by a financial impact and thus influencing financial balance, financial decisions, the institution value, etc.

The results show that tax management is not an effective tool in influencing financial indicators of the study sample