The Reality Of The Accounting And Tax Treatment Of The Value Added Tax (vat)_ A Field Study In An Economic Institution In The State Of Tlemcen During The Period (2015-2021)

Résumé: The aim of this study is to identify the accounting treatment of the value-added Tax in the economic institution according to the financial accounting system and the Algerian tax system, as well as to show its impact on the financial position of the institution. In order to achieve this goal, some concepts related to the value-added tax, how to calculate and account for it, and how to declare it to the tax administration have been discussed. In order to reach the goal of the study, the descriptive and analytical method was followed in the first topic, while in the second topic, a case study method was adopted with the aim of projecting the theoretical study on the reality of the economic institution. It was concluded that the calculation and payment of the amount of the value-added tax by the economic institution does not reflect its true financial position, i.e. it does not take into account the costing capacity of the economic institution.

Publié dans la revue: مجلة البشائر الاقتصادية