أهمية الاستراتيجية الجبائية في اتخاذ قرارات التمويل : دراسة حالة مؤسسات اقتصادية مدرجة في بورصة الجزائر خلال الفترة (2010-2013)‎

Abstract EN

This study aims to identify the importance of the fiscal strategy in funding decisions through an accounting and financial practices, further than the benefits taken from the various privileges granted by the fiscal law, and thus achieve tax savings; where the firm could has an advantage to reduce the tax burden, Whether this tax savings was resulted from a funding decisions with debt, or by self-financing, and finally maximizing the firm results and increase its value.

Nevertheless, this study focuses on the fiscal impact of the funding decisions for group of economic firms quoted in the stock exchange, and highlight the importance of the taxation according to the objectives of these firms; in witch that contribute to maximize the shareholders wealth, as well as the relationship between the funding policy in these firms and the impact of fiscal factor.