مساهمة الافصاح المحاسبي في تحسين الامتثال الضريبي

Abstract

This study aims to analyze the relationship between accounting disclosure and tax compliance in Algerian economic institutions. To achieve this objective, we conducted a field study on a sample of 30 economic institutions. The study adopted a descriptive and analytical approach, using a questionnaire as the primary tool for data collection. After analyzing and interpreting the questionnaire results, we reached several conclusions, the most important of which is: that improving the quality of accounting disclosure significantly and directly contributes to raising the level of tax compliance. Moreover, economic institutions implement the financial accounting system and disclosure in accordance with its requirements, and they continuously strive to adhere to updates related to taxation."