Des critiques au principe de neutralité de la TVA
Other Title(s)
Criticism of the principle of VAT neutrality
Joint Authors
Himrane, Muhammad
Burnisah, Abd al-Nur
Rimouche, Kawthar
Source
Journal Araa for Economic & Administrative Studies
Issue
Vol. 3, Issue 2 (31 Dec. 2021), pp.161-175, 15 p.
Publisher
University Centre of Aflou Istitute of Economics Trade and Management Sciences
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Topics
Abstract EN
The value added tax is an indirect tax.
Its principle in the deduction right is a fundamental principle which ensures the neutrality of VAT; it consists of the deduction from the VAT due on transactions subjected to this tax, what has been paid in advance during the month.
We aim through this study to expose the shortcomings in the application of this famous principle of VAT neutrality through the presentation of two systems: French and Algerian.
Abstract FRE
La taxe sur la valeur ajoutée est un impôt indirect.
Son principe du droit à déduction est un principe fondamental qui assure la neutralité, il consiste en l'imputation sur la TVA due sur les opérations passibles de cette taxe, celle qui a été acquittée en amont au titre du mois.
Nous visons à travers cette étude d'exposer les lacunes dans l'application de ce fameux principe de la neutralité de Tva en mettant en évidence les deux système français et algérien.
American Psychological Association (APA)
Himrane, Muhammad& Burnisah, Abd al-Nur& Rimouche, Kawthar. 2021. Des critiques au principe de neutralité de la TVA. Journal Araa for Economic & Administrative Studies،Vol. 3, no. 2, pp.161-175.
https://search.emarefa.net/detail/BIM-1328836
Modern Language Association (MLA)
Himrane, Muhammad…[et al.]. Des critiques au principe de neutralité de la TVA. Journal Araa for Economic & Administrative Studies Vol. 3, no. 2 (2021), pp.161-175.
https://search.emarefa.net/detail/BIM-1328836
American Medical Association (AMA)
Himrane, Muhammad& Burnisah, Abd al-Nur& Rimouche, Kawthar. Des critiques au principe de neutralité de la TVA. Journal Araa for Economic & Administrative Studies. 2021. Vol. 3, no. 2, pp.161-175.
https://search.emarefa.net/detail/BIM-1328836
Data Type
Journal Articles
Language
French
Notes
Includes bibliographical references : p. 174-175
Record ID
BIM-1328836
