إشكالية التوافق بين النظام المحاسبي المالي و القواعد الجبائية في الجزائر : دراسة تحليلية

الملخص EN

The application of the financial accountancy system by different users uncovered many drawbacks which gave raise to challenges related to conditions and requirements of a good implementation of this system.

As such: It is necessary to apply exact, profound and instant reforms on the commercial legislative system, namely the fiscal system to adapt it to the Algerian economic choices and to adapt it as well to the philosophy of the financial accountancy system which does not go against the logic of the market economy.

The complementary law of 2009 and the financial law of 2010 are established to put into application the financial accountancy system and to determine the independence of the fiscal law although they should normally be tightly linked.