مدي تكييف النظام الجبائي الجزائري مع الممارسة المحاسبية الجديدة لتمويل الميزانية العامة لدولة و تحقيق التنمية الاقتصادية

الملخص EN

Changes in the global economy necessitated several economic reforms, including the reform of the accounting system and the application of international accounting standards, by restructuring the national accounting plan and implementing a new, credible and transparent accounting system, both local and international, in line with the needs of local institutions and Both domestic and foreign, by providing them with a clear and clear view of the financial position of the institutions.

Algeria has started implementing this accounting application beginning in 2010, to bring Algerian accounting practices closer to international practices, on the one hand, and The study highlights the importance of adapting fiscal rules or laws to the new accounting practice in Algeria, in light of the economic development and increase in the number of financial statements.

Investments, by improving the relationship between accounting and collection, in order to reach a bridge that facilitates communication between the accounting and fiscal needs of financial institutions and markets