دراسة تحليلية لمدى توافق النظام المحاسبي المالي مع النظام الضريبي الجزائري

Abstract EN

Insert the Algeria tax system is one of the most important users of accounting information provided by the financial accounting system, it is based on reaching the identification of the tax base entirely on the results of the latter, but this does not necessarily mean accepting all accounting information from the tax side, for this reason, differences may arise in the treatment of certain elements that are included in calculating the accounting profit in taxable profit (an accounting profit as a basis for calculating the tax profit), these differences cause tax effects that explain the degree of difference between accounting and tax in Algeria, this is because of the different objectives and principles of each system than the other in giving the concept of profit.