مدى مواكبة المشرع الجبائي لقواعد النظام المحاسبي المالي في المعالجة المحاسبية على ضوء القوانين الجبائية لسنة 2018

Abstract EN

After nine years of applying Algeria's financial accounting system, which was necessary to keep pace with the development of institutions and investment requirements, this system came with accounting rules derived from the International Accounting Standards (IAS / IFRS).

This has raised many problems about accounting treatments in the accounting system The tax bases and conflicts facing the national and foreign institutions, forcing the taxpayer to find a way to deal with this conflict without prejudice to the objectives of the financial accounting system on the one hand, and on the other hand the objectives of the general budget and the tax base