دراسة عملية الانتقال من النتيجة المحاسبية إلى النتيجة الجبائية وفق المعيار الدولي 12

Abstract

This study represents an attempt to clarify how to move from the accounting result to the tax result in light of the differences between accounting principles and tax systems, by clarifying all the differences between the accounting system and the tax system, as well as a diagnostic study for each result and defining the various concepts associated with it. The study summarizes the stages of the transition from the accounting result to the tax result and examines the resulting differences and the most important taxes that make up the Algerian tax system, which are determined based on the accounting and tax results represented in the tax on corporate profits and the deferred taxes that are calculated to bridge the difference between the accounting result and the tax result. And it became clear through the study that in order to ensure financial statements that serve the objectives of the institution and the tax administration, the Algerian state must adapt and adapt tax laws and legislation to the financial accounting reality.