الضريبة و أثرها في ترشيد القرارات المالية : دراسة تطبيقية لعينة من آراء المهنيين و الأكاديمييين لولاية بسكرة

الملخص EN

The role of tax is based on state intervention policy in public life, thus now a day it isn’t the goal of tax only save money but become moreover, it was like a tool for achieving the stat choices and their objective in the political, social, and economic field , until it became a tool of economic policy instruments .

Through this research paper Become to identify the impact of tax on financial decision; to achieve the aim of this study we distribute a questionnaire included 50 questionnaires, response rate is 84%.

We concluded from this study that the tax are among the costs that the entity are considered as outflow, so it should be included from financial manager as an important variable when taken a financial decision, Because it was found that the is a big effect of tax on the invest decision, but on the funding decision is median, cause lack of understanding the financial managers for the concept of tax savings, but according to the distribution decision of benefits is very weakness comparing with the two last decision