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Accounting treatment of taxes according to the Algerian fiscal system and SCF
Joint Authors
Bin Lulu, Salim Badr al-Din
Mughili, Lutfi
Source
Revue D’études Juridiques et économique
Issue
Vol. 5, Issue 2 (30 Jun. 2022), pp.611-628, 18 p.
Publisher
University Center Aflou Institute of Law and Political Science
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The aim of the study is to identify the accounting and tax treatment of taxes and duties in the economic institution according to the financial accounting system.
in order to achieve effective goals, a field study is applied in an economic institution in the district of Tlemcen.
some concepts related to the different taxes and duties were discussed by the way of calculating and treating them in the economic institution, in addition to the way of declaring them at the tax administration.
it was found that in order to achieve the objectives of the institution on the one hand and the objectives of the fiscal administration on the other hand, it is necessary to adapt the tax laws and legislation with the financial accounting system, this is done to achieve compatibility between the two systems.
American Psychological Association (APA)
Bin Lulu, Salim Badr al-Din& Mughili, Lutfi. 2022. Accounting treatment of taxes according to the Algerian fiscal system and SCF. Revue D’études Juridiques et économique،Vol. 5, no. 2, pp.611-628.
https://search.emarefa.net/detail/BIM-1376641
Modern Language Association (MLA)
Bin Lulu, Salim Badr al-Din& Mughili, Lutfi. Accounting treatment of taxes according to the Algerian fiscal system and SCF. Revue D’études Juridiques et économique Vol. 5, no. 2 (Jun. 2022), pp.611-628.
https://search.emarefa.net/detail/BIM-1376641
American Medical Association (AMA)
Bin Lulu, Salim Badr al-Din& Mughili, Lutfi. Accounting treatment of taxes according to the Algerian fiscal system and SCF. Revue D’études Juridiques et économique. 2022. Vol. 5, no. 2, pp.611-628.
https://search.emarefa.net/detail/BIM-1376641
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 627-628
Record ID
BIM-1376641