دراسة ميدانية لمدى إيفاء بيئة الأعمال الجزائرية بمتطلبات الإفصاح الضريبي كمبدأ من مبادئ الحوكمة إشارة إلى الضرائب المؤجلة في الجزائر

الملخص EN

The study examined whether Algerian environment satisfies conditions and factors of compliance with tax presentation and disclosure requirements in accordance with international standards.

The paper is based on the data obtained from a survey questionnaire.

Descriptive statistics and the one-sample T-test were used to analyse the extent of compliance by Algerian companies.

The findings revealed non-compliance of the large majority of Algerian companies with tax presentation and disclosure requirements in accordance with IAS/IFRS standards.