العنوان بلغة أخرى: |
Chartered Accountant, Tax Risks Management Advisor in Algerian Companies: Case Study of the Accounting Chartered Office "Talbi Essaid" |
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المصدر: | مجلة الدراسات التجارية والاقتصادية المعاصرة |
الناشر: | جامعة ابن خلدون تيارت - الملحقة الجامعية قصر الشلالة |
المؤلف الرئيسي: | Chikhi, Selma (Author) |
مؤلفين آخرين: | Riad, Meriem (Co-Author) |
المجلد/العدد: | مج5, ع1 |
محكمة: | نعم |
الدولة: |
الجزائر |
التاريخ الميلادي: |
2022
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الصفحات: | 681 - 701 |
DOI: |
10.55624/2382-005-001-034 |
ISSN: |
2661-7153 |
رقم MD: | 1264300 |
نوع المحتوى: | بحوث ومقالات |
اللغة: | الفرنسية |
قواعد المعلومات: | EcoLink |
مواضيع: | |
كلمات المؤلف المفتاحية: |
Chartered Accountant | Company | Tax Risk | Tax Adjustement | Tax Authorities
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رابط المحتوى: |
المستخلص: |
This research aims to determine the importance of the recourse of Algerian companies to chartered accountants in order to control their fiscal risks resulting from the complexity of the fiscal legislation. They are therefore susceptible to financial problems and administrative disputes, which leads them to seek effective ways of guaranteeing their continuity. The study concluded that ''SARL I'' is unable to control its tax situation and resolve its dispute with the ''CDI BEJAIA'' except after going to the chartered account ''TALBI ESSAID'', which has proven its effective role in helping companies to control their tax risks. Cette recherche vise à déterminer l'importance du recours des entreprises algériennes à des experts comptables afin de maitriser leurs risques fiscaux résultants de la complexité de la législation fiscale. Elles se retrouvent donc susceptibles aux problèmes financiers et litiges administratifs, cela les incite à chercher des moyens efficaces garantissant leur continuité. L'étude a conclu que la "SARL I" est incapable de contrôler sa situation fiscale et résoudre son litige avec le "CDI BEJAIA" sauf après s'être rendue à l'expert-comptable "TALBI ESSAID", qui a fait preuve de son rôle efficace à aider les entreprises à maitriser leurs risques fiscaux. |
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ISSN: |
2661-7153 |