المعالجة المحاسبية لضريبة على أرباح الشركات في ظل التشريعات الجبائية " د ا رسة حالةالمؤسسة المركز الجواري لضرائب بمتليلي – " 2023-2024

Abstract

The topic aims to study the accounting treatment of corporate income tax under tax legislation, shedding light on the subject of corporate income tax and its accounting treatment in economic institutions with different activities and tax rates. To achieve the desired objectives, we used a descriptive and analytical approach in addition to field study through a case study at the tax inspectorate in Ghardaia. We summarized a range of results, the most important of which include that corporate income tax is imposed on the basis of taxable profit rather than accounting profit, and its rates vary depending on activities and economic sectors. Additionally, the accounting treatment of corporate income tax plays an effective role in assisting the institution in determining net profits before distribution to partners