أثر تطبيق النظام المحاسبي المالي على النظام الجبائي الجزائري : دراسة حالة مؤسسة إنتاجية

Abstract EN

This study aimed to clarify the effect of applying the financial accounting system on the Algerian tax system, where the relationship between the two systems and the elements of the difference between them were presented in terms of recognition and inclusion of burdens and revenues, as we concluded that the difference between accounting and collection resulted in a difference in the accounting result and the tax result with the emergence of permanent differences And temporary differences as a result of the difference in the timing and value of the registration for some burdens and revenues with the emergence of the tax, and an illustrative case study was presented in order to drop the theoretical side on the practical side by showing the method of moving from the accounting result to the tax result, which is done outside of accounting through Table No.

09 For the tax package approved by the tax administration.