المـجــــلــــة العـــلمـــيـــة المـسـتـقـبــــل الاقــتــصــــــادي
Volume 10, Numéro 1, Pages 616-633
2022-12-30
Authors : Guendez Bentouta . Kerrouche Noureddine .
The study aims to identify the various methods that companies use as tools to achieve some of the tax planning strategies to influence the reduction of the tax base, by taking advantage of the various tax advantages granted by law, as well as the legal gaps in the tax texts, in order to achieve the largest possible amount of tax savings. The study concluded that companies are striving to reduce tax obligations to a minimum, postponing them or completely avoiding them by knowing all the laws that regulate economic activity, especially those with a positive tax impact, in order to achieve the optimum benefit from tax savings.
Tax planning strategies ; tax base ; tax advantages ; tax savings
مشقق الحسين
.
بشيش عبد المالك
.
ص 108-127.
Arab Fatima Zohra
.
Mostefaoui Sofiane
.
pages 814-831.
Abdul Sani Usman
.
Ibrahim Muhammad Bashir
.
pages 32-36.
حموش رمزي
.
بوضياف سامية
.
ص 201-220.
Bouklikha Yassine
.
Kara Terki Assia
.
pages 28-37.