Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/36365
Title: | The Reality of Negative Tax Management Practices in the Institution |
Other Titles: | A Case Study of BIOPHARM and SAIDAL Companies |
Authors: | يونس مهيري نور الدين أحمد قايد |
Keywords: | Tax Management Tax Manager Effective Tax Rate Tax Book Differences |
Issue Date: | 1-Jul-2024 |
Series/Report no.: | Number 10 /2024; |
Abstract: | Through this study, we aim to Detecting the reality of fraudulent behaviors of the tax manager through negative practices in the Algerian business environment, and the purpose of its practice. In order to achieve the objectives of this study, an applied study was conducted on BIOPHARM and SAIDAL companies listed on the Algerian Stock Exchange and active in the pharmaceutical industry from 2015 to 2021, Relying on financial reports using the effective tax rates and tax book differences in the measurement process. After analysing the results and testing the hypothesis, the study revealed the existence of negative behaviours practiced by the tax manager in both BIOPHARM during the years 2018, 2019, 2020 and SAIDAL during the years 2017, 2018, 2019. Through the results of the tax differences index and the effective tax rate, and as an example of this tax evasion with the motive of reducing the tax base for self-gains or for the benefit of shareholders in order to maximize the value of the company, the study recommended reducing the tax burden on taxpayers and controlling the fiscal costs of each activity |
Description: | Journal of Quantitative Economics Studies |
URI: | https://dspace.univ-ouargla.dz/jspui/handle/123456789/36365 |
ISSN: | 2602-5183 |
Appears in Collections: | Number 10 /2024 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
JQES1015.pdf | 1,39 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.