التسيير الجبائي في المؤسسة الإقتصادية الخدمية الجزائرية

Abstract

The Algerian firms face great challenges by its location in a turbulent environment characterized by different circumstances economic, social, political, constructional … This fact requires the suitable adaptation with all these changes, and the knowledge of its progress in order to benefit from it, sustain market share through the maximization of its profits and expanding its exploitation canals (strengths versus weaknesses analysis). In this context, taxation is considered an important factor that the firm cares of because it reflects the public power of state (imposition of taxes and tariffs). Among the objectives of the firm via the taxation channel is to be charges by a less amount of taxes, which requires from this entity to be aware of all the taxation lows, and their application on the different operations, on one hand; and on sthe other, the firm is interested in adopting a good taxation management to choose the best financial and constitution alternations. This process leads to integrate the taxation analysis in the general strategy of the firm, then it would to easier to control the different financial taxes and preserving their position.