العلاقة المحاسبية الضريبية بين النظرية و واقع المؤسسات الاقتصادية الجزائرية : دراسة حالة عينة من المؤسسات الاقتصادية لسنة 2014

الملخص EN

The object of this study to address one of the problems of the application financial accounting system on the ground, under current tax accounting relationship (independence), Through a sample of economic institutions we study the extent of compliance with the accounting treatment of deferred tax, as a means to reflect the independence between accounting rules and tax rules.

Of which we find that most of the economic institutions does not comply with the accounting treatment of deferred tax, and institutions committed to facing several problems including: Change the tax rules, many accounting tax differences, This requires the adaptation of some tax rules by policymakers to achieve some kind of compromise tax accounting