المعالجة الجبائية للفروق المؤقتة في ظل الاختلاف بين القانون الضريبي و المحاسبي : دراسة حالة مؤسسة إنتاجية بولاية سطيف خلال الفترة 2017-2018

الملخص EN

This study aims to identify the most important differences between the tax law and the accountant, and is reflected in international accounting standards and the financial accounting system, by examining the expenses recognized accounting and not accepted taxically, by applying to an institution whose activity is in production, its social headquarters is in the state of Setif, during the period 2017-2018, the period of fiscal control over the institution under study, when it was concluded that the tax law does not recognize the principle of honest image stipulated in the accounting legislation, and in the event of a difference between the tax and accounting law, the tax law applies.