This memorandum aims to highlight to what extent tax control contributes to the activation of tax collection. This study concluded that the Algerian tax system is a declarative system and on this basis, the tax control ...

يهدف هذا البحث الى ابراز الدور الذي تلعبه معايير التدقيق الجزائرية في تحسين جودة المعلومات المحاسبية و المالية في الجزائر , حيث تطرقنا في الجانب النظري على المقارنة بين معايير التدقيق الدولية بمعايير التدقيق الجزائرية. كما ...

تمنح المؤسسات أهمية كايرة لحماية ممتلكاتها وحقوقها، والسير الحسن لأنشطتها خصوصا مع كبر شجمها وتشاعها، وذلك حفاظا على بقائها واستمرارها، هذا ما أئى بالمؤسسة إلى ضرورة وضع رقابة ئاخلية فعالة كفيلة بحماية الحقوق والموجوئات ...

The study aimed to discover the mechanisms of tax collection within the framework of the new tax reforms, concept of system based on the payments made by the taxpayers and playing a role in the contribution of income to ...

Accounting auditing has known during recent years a great development. It is no longer a limited process that is limited to auditing financial records and entries, but has gone further, as it has become today an indispensable ...

In light of the current developments that are full of opportunities and threats, the need for institutions to obtain accurate economic information in a timely manner has increased in order to make appropriate decisions ...

Système de contrôle de gestion est l’un des systèmes les plus importants au sein de l’institution de la l’adoption est la clé dans la détermination du niveau de performance et de fonctions, et la façon dont elles atteignent ...

This study aims to show the reality of agile accounting in the institution in question in order to link the relationship between the application of agile accounting tools to evaluate its financial performance ; we found ...

The role of internal control in calculating the quality of financial statements. This study aims to identify the role of internal control in improving the quality of financial statements, based on a set of references on ...