المعالجة المحاسبية للضرائب والرسوم في المؤسسات الإقتصادية

Abstract

This study axamined the most important taxes and fees that make up the current tax system which has known many modification,and how to treat them with accountability. In order to achieve the objectives of the study, we followed a descriptive analitical approach in theory; with the aim of determining the variuos concepts related to tax and financial accounting system. As for the practical aspect, we relied on the applied case study of the information provided on taxe and fees, and hox to treat it with accountability by the algerian company sonatach.