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|a fre
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|b الجزائر
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|a Himrane, Mohammed
|e Author
|9 463603
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|a Des Critiques au Principe de Neutralité de la TVA
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|a Criticism of the Principle of VAT Neutrality
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|b المركز الجامعي أفلو - معهد العلوم الاقتصادية، التجارية وعلوم التسيير
|c 2021
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|a 161 - 175
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|a بحوث ومقالات
|b Article
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|b The value added tax is an indirect tax. Its principle in the deduction right is a fundamental principle which ensures the neutrality of VAT; it consists of the deduction from the VAT due on transactions subjected to this tax, what has been paid in advance during the month. We aim through this study to expose the shortcomings in the application of this famous principle of VAT neutrality through the presentation of two systems: French and Algerian.
|d La taxe sur la valeur ajoutée est un impôt indirect. Son principe du droit à déduction est un principe fondamental qui assure la neutralité, il consiste en l’imputation sur la TVA due sur les opérations passibles de cette taxe, celle qui a été acquittée en amont au titre du mois. Nous visons à travers cette étude d'exposer les lacunes dans l'application de ce fameux principe de la neutralité de Tva en mettant en évidence les deux système français et algérien.
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| 653 |
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|a الإدارة الضريبية
|a السياسات الاقتصادية
|a القوانين والتشريعات
|a فرنسا
|a الجزائر
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| 692 |
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|b Value Added Tax
|b Algeria
|b Principle of Neutrality
|b Right to Deduction
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| 700 |
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|a Rimouche, Kaoutar
|e Co-Author
|9 645467
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| 700 |
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|9 667129
|a Abdenour, Bournissa
|e Co-Author
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 011
|e Journal Araa for Economic and Administrative Studies
|f Mağallaẗ arā' li-l-dirāsāt al-iqtiṣādiyaẗ wa al-idāriyaẗ
|l 002
|m مج3, ع2
|o 2154
|s مجلة أراء للدراسات الاقتصادية والإدارية
|v 003
|x 2710-8848
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| 856 |
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|u 2154-003-002-011.pdf
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| 930 |
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|d y
|p y
|q n
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|a EcoLink
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|c 1250385
|d 1250385
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