تحديات القياس و الإفصاح المحاسبي عن الأصول غير الملموسة : دراسة مدى التوافق بين النظام المحاسبي المالي و النظام الجبائي الجزائري

الملخص EN

The aim of this research is to highlight how far the Algerian tax system agrees with the new fiscal accounting system adopted in Algeria in 2010.

After introducing the defining frameworks of the Algerian tax system and the new fiscal accounting system, the most important differences between them have been highlighted, and the most important efforts excerpted in Algeria to lessen the gap between the two systems have been clarified.

An attempt to suggest some solutions that may help absorb the differences between them has been put forward later.

The study concluded that despite the measures taken by the Administration in the successive annual financial laws since 2010, it has not been able to establish a system of taxation consistent with the shifts and changes in the accounting environment.

The study recommended the necessity to review the tax laws to make them more appropriate with the fiscal accounting system and to be able to reduce the gap between the accounting and taxing systems