أثر التسيير الجبائي على الوضعية المالية في المؤسسة الاقتصادية الجزائرية

Abstract

This study sheds the light on the effect of fiscal management on the financial situation of the economic institutions, this effect could happen by benefiting from all what the tax law provided and to avoid financial risques, the fiscal management is one of the most important management techniques, that aims to find the best ways to take advantage of the options put forward by the legislator until the institution reaches its objectives set. In this study, the importance of fiscal management, its bases,limits, and its objectives are highlighted, and after our attempt to measure the impact of fiscal management on the financial situation of the economic institution, we realized how weak the practice ofthis management by Algerian institutions, Where this effect is limited to the financial balance, and very weak on the situation of the economic institution