دراسة حالة مركز الضرائب لولاية غرداية G50 التسجيل المحاسبي للتصريحات الضريبية الشهرية

Abstract

This study aims to shed light on the accounting treatment of monthly tax declarations (G50) in economic enterprises subject to the actual tax regime, with a focus on the most common taxes such as Value Added Tax (tva), Professional Activity Tax (TAP), Personal Income Tax (IRG), and Corporate Profit Tax (IBS). The practical part is based on the analysis of actual tax files and declarations obtained from the Tax Center of Ghardaia Province, covering a specific period. The findings indicate that accurate accounting of tax declarations plays a key role in meeting legal deadlines, avoiding penalties, and strengthening the relationship between businesses and the tax administration. However, the study also highlighted some shortcomings in practice, often due to insufficient training or