‫دراسة‬‫ تحليلية‬ ‫لضريبة‬ ‫الدخل‬ ‫بين‬ ‫النظام‬ ‫المحاسبي‬ ‫الدولي ‫دراسة‬‫ ميدانية‬ ‫لعينة‬ ‫من‬ ‫المؤسسات‬ ‫الاقتصادية‬

Abstract

Our study aims to determine treatment of income taxes between the financial accounting system (SCF) and the international accounting standard (IAS12), after the explanation of international accounting standards in particular (IAS12) “taxes of income” as well as the financial accounting system (FCS). The practical study was carried out through the distribution of questionnaires on companies economics of the wilaya of Souk-Ahras. we adopted the descriptive approach and analytical, in addition we used the statistical analysis software SPSS- for the analysis data and test hypotheses. our study achieved overall results, the most important of which are: harmonization in the accounting treatment between (SCF) and (IAS12), however the default appears in the Algerian tax system. The most important recommendations that we can propose based on our study are: pay greater attention to international accounting standards, precisely those that relate to income taxes, the need to regularize the tax law according to the content of the financial accounting system, the obligation to disseminate tax culture to all partes and them with the publication of the current instructions.