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: |
| LEADER | 01844nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2281760 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 531840 |a Ouarab, Ali |e Author | ||
| 245 | |a The Company’s Economic Reality and the Tax-Legal Aspects in Algeria: |b Analysis of the Distortions between Accounting and Taxation | ||
| 260 | |b جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2024 | ||
| 300 | |a 453 - 474 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الاقتصاد الجزائري |a المحاسبة المالية |a المعاملات التجارية |a إدارة الضرائب |a المعلومات المالية | ||
| 692 | |b Taxation |b Tax |b Accounting |b Tax Codes | ||
| 773 | |4 الإدارة |4 الاقتصاد |6 Management |6 Economics |c 022 |e Management & Economics Research Journal |f Mağallaẗ buḥūṯ al-idāraẗ wa al-iqtiṣād |l 003 |m مج6, ع3 |o 2063 |s مجلة بحوث الإدارة والاقتصاد |v 006 |x 2676-184x | ||
| 856 | |u 2063-006-003-022.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1538677 |d 1538677 | ||
عناصر مشابهة
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Deferred Taxes between Accounting and Fiscal Constraint
بواسطة: Ouarab, Ali منشور: (2020) -
The Financial Accounting System in Algeria after a Decade of Use: Reality, Challenges and Opportunities
بواسطة: Bachiri, Afaf منشور: (2023) -
The Effects of Tax Revenue on Economic Growth in Algeria
بواسطة: Yagoub, Mohamed منشور: (2022) -
Project of Modernizing the Public Accounting System in Accordance with the International Accounting Standards for the Public Sector "IPSAS" in Algeria, between Reality and Challenges
بواسطة: Bouabbana, Fethia منشور: (2020) -
The Impact of Tax-Avoidance Measures by the Government on Taxable Income: Differential between Foreign and Domestic Companies in Saudi Arabia
بواسطة: Alhassan, Ali Faya منشور: (2020)
