تحليل التأثير الجبائي على الأنظمة الجبائية و المخرجات الجبائية وفقا للنظام المحاسبي المالي

الملخص EN

Globalization brought about radical changes in all aspects of life, they create many of the challenges faced by the accounting profession since the beginning of the twenty-first century, primarily for Algeria radical change of the national scheme of accounting, which was in force starting from 1976.

However initiate Algeria in the application of financial accounting system starting from 2010, which is the business rules as changed definitely , with changed concepts, standards and rules of calculation of costs, but the reality on the ground poses challenges and difficulties of the accounting system in different domains In particular, we in this article the tax.

Where we take in this paper study the impact of regulations on fiscal systems and output tax in accordance with the financial accounting.