Abstract:
This study aims to identify both the accounting result and the tax result in
the economic establishment and to know how to move from the accounting result
and connect to the value of the tax result, and in order to achieve the goals of the
study we have applied the case study in the tax inspector at the first of November
to the Bilada Ghardaia, where we relied on the descriptive approach using A case
study tool and the analysis of the documents submitted by the institution under
study, and through what we touched on in our applied studies, we reached the
following results:
✓ During the year 2019, the Foundation obtained discounts, while the year
2021 did not obtain them;
✓ The fiscal result is extracted from the accounting result obtained in the
institution after carrying out a special re -treatment according to the rules
of the Algerian tax system.
The study also reached a set of general recommendations, including:
− Consider the fiscal laws and adapt them to the latest changes in institutions;
− Carry out to employees to keep pace with the latest changes
