المعالجة المحاسبية للضرائب و الرسوم وفق النظام المحاسبي المالي بين ثبات التشريعات المحاسبية و التعديلات المستمرة للقوانين الضريبية

Abstract EN

This article examines the accounting treatment of taxes and duties according to the system of financial accounting between accounting legislation and stability undergoing changes in tax laws, outlining the flexibility of this system to accommodate all new taxes and duties.

of annual tax laws, whether to provide the nomenclature of accounts and methods of valuation, registration and disclosure (presentation) can adapt and meet all the needs of users especially tax administration