المعالجة امحاسبية للضراءب والرسوم في المؤسسسة الاقتصادية

Abstract

This study examined the accounting treatment of taxes and fees in an economic institution according to the financial accounting system. To address the study's subject, we delved into the theoretical aspect by discussing the concepts of taxes and fees, their key characteristics and objectives, and utilizing a descriptive analytical approach. To illustrate the subject in practice, we conducted a field study at the Amouri Brothers Import Complex based on the information provided by them