المعالجة الجبائية للنتيجة المحاسبية بين النظام الجبائي الجزائري و النظام المحاسبي المالي
Other Title(s)
The tax treatment of accounting result between the Algerian tax system and the financial accounting system
Joint Authors
Source
Issue
Vol. 7, Issue 1 (30 Jun. 2018), pp.59-86, 28 p.
Publisher
Publication Date
2018-06-30
Country of Publication
Algeria
No. of Pages
28
Main Subjects
Financial and Accounting Sciences
Abstract EN
The accounting result differs from of the tax result, the accounting result is the culmination of the institution as a result of its exploitative activity, that appear through the financial statements, the outcome of the tax are adjusted accounting result and in accordance with the provisions of the fiscal laws.
The difference between the two results is due to the autonomy between the financial accounting system, which seeks to enhance the transparency and credibility in the presentation of financial statements, and the Algerian tax system rules that seek to maximize state revenues.
The incompatibility between the two results affect the base tax to calculate the tax owed on the one hand, and leads the other hand, to the emergence of temporary differences subject to tax and other refundable reflected, its impact on later periods, give rise to the so-called assets and liabilities of deferred tax.
American Psychological Association (APA)
قدوري، عمار وابن عواق، العربي. 2018. المعالجة الجبائية للنتيجة المحاسبية بين النظام الجبائي الجزائري و النظام المحاسبي المالي. مجلة دراسات جبائية،مج. 7، ع. 1، ص ص. 59-86.
https://search.emarefa.net/detail/BIM-889464
Modern Language Association (MLA)
قدوري، عمار وابن عواق، العربي. المعالجة الجبائية للنتيجة المحاسبية بين النظام الجبائي الجزائري و النظام المحاسبي المالي. مجلة دراسات جبائية مج. 7، ع. 1 (حزيران 2018)، ص ص. 59-86.
https://search.emarefa.net/detail/BIM-889464
American Medical Association (AMA)
قدوري، عمار وابن عواق، العربي. المعالجة الجبائية للنتيجة المحاسبية بين النظام الجبائي الجزائري و النظام المحاسبي المالي. مجلة دراسات جبائية. 2018. مج. 7، ع. 1، ص ص. 59-86.
https://search.emarefa.net/detail/BIM-889464
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 85-86
Record ID
BIM-889464