Analyzing the tax impact of the application of the financial accounting system on Algerian economic institutions – an analytical study

This study aimed to find out the effect of applying the financial accounting system on the Algerian tax system, as the effect is represented in the difference in the concept of profit according to each system, and this difference appears in the amendment of the accounting result to arrive at the tax result, which is the real base for imposing income tax, where the adjustment process takes place outside of accounting. Through Table No. 09 of the tax package, as the difference between the financial accounting system and the Algerian tax system led to the emergence of two types of differences, permanent differences whose impact does not exceed one fiscal year and appear only in the results accounts table and temporary differences whose impact extends to future financial years and their impact appears. In the budget list and the results accounts table.