مدى استجابة النظام المحاسبي لمجوانب الجبائية : " SARL GRAVURE PUB

Abstract

The objective of studying the extent of the accounting system's response to the fiscale aspects of the institution, by defining the field of accounting as a technique used to determine the taxable profit of the enterprise, Where the accountant must be a specialist in fiscale law, but In chade of the financial accounting system, which was stated in Law 07/11 on 25-11-2007 ", accounting is not used to determine tax, it is financial information that helps to make a decision. The study concluded that the financial accounting system is characterized by the absence of accounting restrictions of a fiscal nature, because they do not reflect the economic reality that aims to achieve fully, Therefore, the determination of the accounting result is based on the laws and rules of Law No 07/11 and not on the basis of the existing fiscales rules, especially in the law of direct taxes and similar fees, As stated in the Supplementary Finance Act of 2009 clearly On the mandatory of applying the financial accounting system and its independence from the tax law. Key words : accounting system ,fiscal system, tax, accounting result, fiscal result.