الفجوة بين المحاسبة و الضريبة في الجزائر

الملخص EN

Through this research, we tried to exposure the most important problems between accounting and tax, which determine the nature of the relationship between them; this is illustrated in Algeria by the differences between the financial accounting system and the Algeria tax system, through the difference between accounting profit and tax profit, since to reach the latter, there are two amendments adopted by the tax system to address the accounting result which is reached by following the concepts, rules and principles of the financial accounting system, this shows that there are reasons if not conflicting goals make the difference between the two system.