ممارسات المحاسبة الإبداعية و أثرها على الوعاء الضريبي : دراسة حالة المديرية الفرعية للرقابة الجبائية لولاية البويرة

الملخص EN

The study focuses on the concept of motivation and the methods of creative accounting, as well as on the identification of the concept of the tax base and the extent to which it has been influenced by creative accounting practices.

also it deals with the procedures applied by the tax administration to detect and reduce these practices in order to achieve a fair identification of the tax base.

the organization chosen to conduct the field study was the sub-directorate of the fiscal control of the state of bouira.

the study found that, despite the many incentives supplied by the tax administration to stimulate taxpayers to apply creative accounting methods, the most important finding was the reduction of taxes was done through the effect on taxable profits.