تأثير النظام الجبائي على المؤسسات الصغيرة و المتوسطة

Abstract

"The primary goal of this work is to study the impact of the tax system on small and medium enterprises through its indicators, which are mainly represented in tax pressure and tax incentives . To achieve this goal, we discussed the theoretical frameworks of the research, which included the system and small and medium enterprises and their problems, through the first chapter. After that, we tried to to examine this issue in the field by studying two cases from from the Ain Temouchent Tax Center. In our study, we relied on the descriptive approach as well as the case study method. This study concluded that there is a positive impact of the tax system on small and medium enterprises through the tax incentives granted by the state and a negative impact at the same time through the element of tax pressure. Keywords: tax system, small and medium enterprises, tax pressure."