دراسة علاقة السياسة الجبائية بالهيكل التمويلي للمؤسسة : حالة مؤسسة سيجيكو SJICO بسكيكدة

الملخص EN

The financial structure of the enterprise attracted the attention of many researchers in the field of financial management, where they found that there are several factors affecting its composition ; among them : fiscal policy, Privileges granted by fiscal policy, tax implications and tax savings resulting from the debt and tax savings result from alternative sources other than debt.

The optimal structure of the enterprise should consist of internal and external sources of funding and take advantage of tax benefits of both sources ; this is what we have investigated in one of the industrial Algerian firms "Sijico".

We have found that there was no correlation statistically Significant between fiscal policy and financial structure.

Therefore, this company does not take this variable as a criterion for the selection of funding sources.