الفروقات بين النتيجة المحاسبية والنتيجة الجبائية وأثرها على الوعاء الضريبي

Abstract

This study aims to shed light on the mechanisms of tax treatment and control regarding the discrepancies that arise between the financial accounting result, established under the Financial Accounting System (SCF), and the tax result, determined in accordance with Algerian tax legislation. This is explored from the perspective of tax auditors and inspectors at the Tax Center (CDI) of Sétif. To achieve the objectives of this research and understand its practical dimensions, a descriptive-analytical approach was adopted. A field interview guide served as the primary tool for data collection, directed at a sample of tax inspectors and auditors within the center. The research focused on three core axes: the underlying reasons and backgrounds for the divergence between accounting and tax rules, the technical aspects of transitioning via the tax reconciliation schedule (Table N°09 of the tax return G N°11), and finally, the role of tax control in detecting and correcting accounting errors and manipulations through reintegrations and deductions. The study concluded with several key findings, notably that the autonomy of tax legislation from the SCF is the primary driver for both permanent and temporary differences. Furthermore, Table N°09 represents the pivotal tool for determining the actual taxable base. Finally, the study confirms the crucial role of tax control (both on-desk and on-site audits) in rectifying tax base distortions and ensuring taxpayers' compliance with the enforced tax laws.