The Accounting treatment of taxes according to SCF and the Algerian fiscal system- Empirical Study in an economic institution in the state of Tlemcen –

  • بن لولو سليم بدر الدين
  • مغيلي لطفي


The aim of the study is to identify the accounting and tax treatment of taxes in the economic institution in accordance with the financial accounting system and the Algerian tax system. In order to achieve this goal, a field study was addressed in an economic institution in the state of Tlemcen, in order to reach the goal of the study, it was touched upon how to calculate and account for various taxes in the economic institution, in addition to how to declare them at the tax administration. It was also found that in order to achieve the objectives of the institution on the one hand and the objectives of the fiscal administration on the other hand, it is necessary to adapt the tax laws and legislation with the financial accounting system, and this is in order to achieve compatibility between the two systems.


Journal Identifiers

eISSN: 2600-6294