مساهمة القياس المحاسبي في تحديد الوعاء الضريبي : دراسة حالة مؤسسة للاستراد و التصدير بولاية سطيف خلال الفترة 2017-2018

الملخص EN

The aim of this research is the study of the relationship between accounting measurement according to the international accounting standards and tax base for various taxes and fees, imposed on corporations in the business environment in Algeria.

And that, by applying it to a limited liability company, whose activity is import and export in setif during 2017-2018 period in order to answer the problematic issue: the extent of the accounting measurement contribution to the financial lists in determination of tax base in a way that reflects the real financial situation of the corporation.