Corporate Tax Collection In Algeria Between Theory And Practice – An Empirical Study
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Abstract
The study aimed to assess the effectiveness of the tax system for corporate groups in Algeria and to address the differences between the accounting consolidation and the tax integration system of results. After addressing the research problem, it was concluded that the consolidation of financial statements does not achieve tax advantages, as it offsets losses and profits among legally independent but economically interconnected companies within the group. The study also highlighted the need to eliminate the complex and difficult conditions that have prevented entry into a special tax system for corporate groups.
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