التسيير الجبائي و أثره على الوضعية المالية للمؤسسة في ظل التعديلات الجبائية الجديدة : دراسة ميدانية لمؤسسة لأشغال البناء

الملخص EN

This study aims to highlight the impact of fiscal management on the financial position of the institution in light of the new amendments by comparing between a set of selected indicators before and after benefiting from the tax advantages, considering that each financial impact is offset by a financial impact, and through our analytical study, That the new amendments may affect either negatively or positively the financial position of the institution, and that the successful path is to reduce the burden of taxation to the minimum by exploiting the advantages and options approved by the legislation (the effectiveness of tax administration) and avoid penalties and fines with the Tram Law