تقييم توجه الجزائر نحو تحيين النظام المحاسبي المالي وفق النظام الضريبي الجزائري بعد 10 سنوات من التطبيق

الملخص EN

The application of the Financial Accounting System in Algeria (SCF) is put in place to meet the compatibility requirements of international accounting and the implementation of international accounting standards inspired by the global accounting system, which seek to serve current and potential investors and inherently takes into account the necessity to make a distinction between accounting and taxation.

This relationship manifest itself through the practices of accounting in accordance with the regulations and tax laws in force as well as the financial accounting system all simultaneously.

Nevertheless, the tax audit enforced on taxpayers remains the full liability of the tax authority on one hand, whereas the accounting liability and its impact on disclosing financial statements, in the extent of which it has a direct influence on the decision-making process by the shareholders, is endured by the taxpayer.

Hence, we conclude that most tax laws provide for accounting requirements to be enforced and respected by tax payers in which it is incumbent on all actors in the tax, accounting and economic field to construct a complementary relationship between the latter aiming at maximizing profit for all parties which as a result avoid conflict and contradiction.

Ultimately, tax rules continue to have a significant impact on accounting that must be maintained and perceived in terms of consequences.

Keywords :( SCF; accounting compatibility; IAS/IFRS; accounting responsibility; tax rules.