المعالجة الجبائية للأعباء للانتقال من النتيجة المحاسبية إلى النتيجة الجبائية

Abstract EN

After Algeria adopted the financial accounting system previously, inspired primarily by international financial and accounting standards, several changes became necessary in accounting and fiscal rules.

The latter directly affected the determination of the tax of national and foreign companies installed on the national territory.

This implies, I believe, the adaptation of tax rules to accounting reality and the need to prepare a transition plan from an accounting result to a fiscal result.

Thus, the Algerian government is called upon to intensify efforts to study and resolve the various problems that may result from this divergence in the objective of finding objective solutions that bring convergence between tax objectives and accounting objectives.