Accounting and tax obstacles that accompanied the application of the financial accounting system : an analytical study

Other Title(s)

الصعوبات المحاسبية و الضريبية التي صاحبت تطبيق النظام المحاسبي المالي : دراسة تحليلية

Joint Authors

Blutar, Tariq
Ujaylah, Muhammad

Source

Al-Riyada for Business Economics Journal

Issue

Vol. 7, Issue 1 (31 Jan. 2021), pp.172-184, 13 p.

Publisher

Hasiba Benbouali University of Chlef Faculty of Economics Trade and Management Sciences Laboratory Development of Algerian SMEs' Competitiveness in the Substitute Local Industries

Publication Date

2021-01-31

Country of Publication

Algeria

No. of Pages

13

Main Subjects

Financial and Accounting Sciences

Topics

Abstract AR

This study aims to identify the most important accounting and tax obstacles that accompanied the application of the financial accounting system during 10 years of application in the Algerian accounting environment, which is characterized by several characteristics that do not fully correspond to what is stated in the financial accounting system, which is based on international practices for many accounting operations And taxation for economic enterprises.

Key words: The Algerian financial accounting system ; accounting operations ; tax transactions ; economic institutions.

Abstract EN

This study aims to identify the most important accounting and tax obstacles that accompanied the application of the financial accounting system during 10 years of application in the Algerian accounting environment, which is characterized by several characteristics that do not fully correspond to what is stated in the financial accounting system, which is based on international practices for many accounting operations And taxation for economic enterprises.

American Psychological Association (APA)

Blutar, Tariq& Ujaylah, Muhammad. 2021. Accounting and tax obstacles that accompanied the application of the financial accounting system : an analytical study. Al-Riyada for Business Economics Journal،Vol. 7, no. 1, pp.172-184.
https://search.emarefa.net/detail/BIM-1021878

Modern Language Association (MLA)

Blutar, Tariq& Ujaylah, Muhammad. Accounting and tax obstacles that accompanied the application of the financial accounting system : an analytical study. Al-Riyada for Business Economics Journal Vol. 7, no. 1 (Jan. 2021), pp.172-184.
https://search.emarefa.net/detail/BIM-1021878

American Medical Association (AMA)

Blutar, Tariq& Ujaylah, Muhammad. Accounting and tax obstacles that accompanied the application of the financial accounting system : an analytical study. Al-Riyada for Business Economics Journal. 2021. Vol. 7, no. 1, pp.172-184.
https://search.emarefa.net/detail/BIM-1021878

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 184

Record ID

BIM-1021878