الرقابة الجبائية كآلية للحد من ممارسات إدارة الأرباح

الملخص EN

The tax incentives are considered as one of the most prominent motives of the Enterprise earnings management practice Which look at reducing the value of the Tax payable through selecting accounting policies and procedures that will enable it to reduce its profits, regarding the tax administration's experience and knowledge of these methods it could be able to detect and prevent of the exploitation of this flexibility in accounting policies.

The aim of this study is to highlight the importance and the role of fiscal control as an effective tool in combating this type of practice because of the deterrent nature of the law, Given the nature of the subject, the study is based on the analytical descriptive approach, This study found that there is a continuation of earnings management practices by institutions (the case of Algeria), in contrst there is a concrete and clear response to the fiscal control mechanisms of these practices,and it is expected with the entry into force of some measures as part of the tax system reforms that this phenomenon will be narrowed and perhaps will be eliminated over times.

Key words : Earnings management, Fiscal control, Tax incentives, Earnings management practices.

JEL classification: M42.