أثر مسك المحاسبة في ظل الأنظمة التصريحية الجبائية على الأداء المالي للمؤسسات الإقتصادية- دراسة حالة لأحد المؤسسات الإقتصادية

Abstract

From this point of view, we got acquainted with the financial systems of economic institutions, and from this point of view, we got acquainted with the economic systems in Algeria and the most important designs for the application of accounting in Algeria. Considering that the tax designs are the pillar of accounting and taxation, as the designs represent a form of the institution, because the credibility of the financial accounting fashion. From here, it can be said that we evaluated the financial performance in light of the newly adopted declarative systems and how this affects the holding of accounting, and we came out in the end that the effect was in the difference in keeping the accounting according to the different system followed, and that the period of Corona and the cessation of activity despite the low taxes, but this did not appear to him No impact on accounting and performance.