أثر الاختلاف بين المفاهيم المحاسبية و القواعد الضريبية على تحديد وعاء ضريبة الدخل بالجماهيرية الليبية

الملخص EN

Tax consider to be one of the basic items for the general budjet and local incomes resourses for the country, it’s importance increased with the increase of state inteferance in economic and social affairs of normal and incorporeal persons that belong to it, and with increase need to provide security, stability and protection to thus and to keep the country’s independanc and its ascendant, as taxation in the most important financial resours for countries to cover common expenditure and to bush economic weel forward, but there are some apparent related to taxation whih lead to decrase of collected taxations assimilate in tax evasion and tax duplicity which many countries suffer from, these apparent caused by differences between accounting consepts rules by known accounting standards which gets general acceptanc, and aim to achieve profit in first place, the tax rules that seeks to achieve taxation justice between financers, as expenditure and income and collecting consepts in accounting understanding is diffrant in tax rules (the base, this diffrance is because the accounting consepts is measure and defined under the light of group of known criterions and accounting policies, there are no compulsory texts excutes by accountants and auditors, accept some rules that could come in companies rules or accounting assizes that organize the accounting and auditing avocation in the countries, regarding taxation its defined according to rules designed by taxation legislator, these differences has effects on defining income tax cistern as temporary and permanent differences, and to define these differences and its effection on stating the taxation cistern.