Résumé:
In this study, we sought to show hou accounting is handled for most important direct taxtes in the Algerian Mostaganem Port In Mostaganem Wilaya and its conformity with the applicable rules and foundations stipulated in the Algerian penal legislation.The study examined the accounting and tax practices of the most important direct taxes of institution, In light of this a number of results are the accounting treatment of direct taxes in the institution understudy, Are first the accounting treatment of these taxes are calculated and then evaluate the tax provable daily in the Institution after the piece will be settled and the payment of the proceeds from the tax is declared and then paid to the in the specific legal maturites.
