المعالجة الجبائية للنتيجة المحاسبية بين النظام الجبائي الجزائري و النظام المحاسبي المالي

Abstract EN

The accounting result differs from of the tax result, the accounting result is the culmination of the institution as a result of its exploitative activity, that appear through the financial statements, the outcome of the tax are adjusted accounting result and in accordance with the provisions of the fiscal laws.

The difference between the two results is due to the autonomy between the financial accounting system, which seeks to enhance the transparency and credibility in the presentation of financial statements, and the Algerian tax system rules that seek to maximize state revenues.

The incompatibility between the two results affect the base tax to calculate the tax owed on the one hand, and leads the other hand, to the emergence of temporary differences subject to tax and other refundable reflected, its impact on later periods, give rise to the so-called assets and liabilities of deferred tax.