تقييم توجه الجزائر نحو تحيين النظام المحاسبي المالي وفق النظام الضريبي الجزائري بعد 10 سنوات من التطبيق
Other Title(s)
Assessing Algeria's trend towards reviving the Financial accounting system according to the Algerian tax system after 10 years of implementation
Joint Authors
سيليني، جمال الدين
عنون، فؤاد
عارجي، خالد
Source
Issue
Vol. 8, Issue 2 (31 Dec. 2019), pp.21-43, 23 p.
Publisher
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Abstract EN
The application of the Financial Accounting System in Algeria (SCF) is put in place to meet the compatibility requirements of international accounting and the implementation of international accounting standards inspired by the global accounting system, which seek to serve current and potential investors and inherently takes into account the necessity to make a distinction between accounting and taxation.
This relationship manifest itself through the practices of accounting in accordance with the regulations and tax laws in force as well as the financial accounting system all simultaneously.
Nevertheless, the tax audit enforced on taxpayers remains the full liability of the tax authority on one hand, whereas the accounting liability and its impact on disclosing financial statements, in the extent of which it has a direct influence on the decision-making process by the shareholders, is endured by the taxpayer.
Hence, we conclude that most tax laws provide for accounting requirements to be enforced and respected by tax payers in which it is incumbent on all actors in the tax, accounting and economic field to construct a complementary relationship between the latter aiming at maximizing profit for all parties which as a result avoid conflict and contradiction.
Ultimately, tax rules continue to have a significant impact on accounting that must be maintained and perceived in terms of consequences.
Keywords :( SCF; accounting compatibility; IAS/IFRS; accounting responsibility; tax rules.
American Psychological Association (APA)
سيليني، جمال الدين وعنون، فؤاد وعارجي، خالد. 2019. تقييم توجه الجزائر نحو تحيين النظام المحاسبي المالي وفق النظام الضريبي الجزائري بعد 10 سنوات من التطبيق. مجلة دراسات جبائية،مج. 8، ع. 2، ص ص. 21-43.
https://search.emarefa.net/detail/BIM-964139
Modern Language Association (MLA)
سيليني، جمال الدين....[و آخرون]. تقييم توجه الجزائر نحو تحيين النظام المحاسبي المالي وفق النظام الضريبي الجزائري بعد 10 سنوات من التطبيق. مجلة دراسات جبائية مج. 8، ع. 2 (كانون الأول 2019)، ص ص. 21-43.
https://search.emarefa.net/detail/BIM-964139
American Medical Association (AMA)
سيليني، جمال الدين وعنون، فؤاد وعارجي، خالد. تقييم توجه الجزائر نحو تحيين النظام المحاسبي المالي وفق النظام الضريبي الجزائري بعد 10 سنوات من التطبيق. مجلة دراسات جبائية. 2019. مج. 8، ع. 2، ص ص. 21-43.
https://search.emarefa.net/detail/BIM-964139
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 41-43
Record ID
BIM-964139