The Company’s Economic Reality and the Tax-Legal Aspects in Algeria: Analysis of the Distortions between Accounting and Taxation
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Ouarab, Ali (Author) |
| المجلد/العدد: | مج6, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 453 - 474 |
| ISSN: |
2676-184x |
| رقم MD: | 1538677 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Taxation | Tax | Accounting | Tax Codes
|
| رابط المحتوى: |
| المستخلص: |
The objective of this study is to analyze the nature of the relationship between accounting and taxation in an environment marked by the accentuation of the role of reliable and relevant financial information highlighted by the SCF and IFRS standards. The analysis of the distortions between accounting, as it is applied according to the SCF, and the provisions of the tax codes concludes that certain discrepancies which, sometimes have a significant impact, can be eliminated by a will of the state, represented by the tax administration, by aligning some tax provisions with the financial accounting system, guaranteeing both the quality of financial information and state tax reviews. |
|---|---|
| ISSN: |
2676-184x |
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