تأثير الإفصاح و القياس المحاسبي على فعالية الرقابة الجبائية

الملخص EN

The aim of this study is to determine the impact of measurement and accounting disclosure in accordance with the financial accounting system on the effectiveness of fiscal control, through the distribution and analysis of a questionnaire with a sample of state fiscal directorates and practitioners of the accounting and fiscal, in order to estimate and test the multiple linear regression model.

we have concluded that the accounting disclosure and measurement under this system had a positive impact on the fiscal control in Algeria.

This study also recommended the necessity of that good application of the principles of this system because It contributes to the quality of accounting disclosure and allows the presentation of financial statements that contain comparable, reliable information, due the adoption accounting measurement.