التسيير الجبائي ودوره في تحسين الأداء المالي للمؤسسة الاقتصادية

Abstract

This study aims to highlight the role of fiscal management in improving the financial performance of economic enterprises through the optimal use of the incentives and opportunities provided by Algerian tax legislation, thereby contributing to the achievement of the enterprise’s financial and economic objectives. The study reviews the theoretical aspects related to fiscal management, including its concept, objectives, importance, and implementation mechanisms. It also examines financial performance, its indicators, and evaluation criteria, while clarifying the relationship between fiscal management and financial performance and the extent of its impact on enhancing the effectiveness of economic enterprises. To achieve the objectives of the study, the descriptive-analytical approach was adopted. A case study was conducted on the enterprise under investigation during the period from 2023 to2025. The analysis focused on financial performance indicators and the contribution of fiscal management to their improvement. The findings revealed that fiscal management plays a role in enhancing the financial performance of the enterprise; however, the degree of its impact varies according to the tax policies adopted and the methods used in their management.