مجلة إيليزا للبحوث والدراسات
Volume 8, Numéro 1, Pages 333-345
2023-12-15

The Reality Of The Accounting And Tax Treatment Of The Professional Activity Tax _ A Field Study



الكاتب : مغيلي لطفي . بن لولو سليم بدر الدين .

الملخص

The aim of this study is to identify the treatment of the professional activity tax in the economic institution according to the financial accounting system and the Algerian tax system. In order to achieve this goal, some concepts related to the professional activity tax, how it is calculated and accounted for, and how to declare it to the tax administration have been discussed. In order to reach the goal of the study, the descriptive and analytical method was followed in the first topic, while in the second topic, a case study method was adopted with the aim of projecting the theoretical study on the reality of the economic institution. It was concluded that the professional activity tax is a direct tax borne by the institution and is not transferred to others, despite the small rate of it, but it is considered a heavy burden on the economic institution, this is due to the fact that it is calculated on the turnover achieved and does not take into account the result of the establishment.

الكلمات المفتاحية

the professional activity tax ; the tax declaration ; The Accounting Treatment

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