بوزيد, حسام الدين زهيربن عودة حسكر, ايمنحبشي, فادية2024-07-142024-07-142024http://dspace.univ-temouchent.edu.dz/handle/123456789/4721" This study aims to understand and analyze the complex process of transitioning from accounting results to tax results in Algeria, to identify the differences between the two outcomes and their impact on company profits and tax compliance. The study employed both theoretical and applied methodologies, analyzing relevant literature and laws, in addition to conducting a practical case study on two Algerian companies. The study found substantial differences between accounting and tax results, and that the transition stages vary between institutions based on their business nature. This research aims to provide valuable insights for companies and tax policymakers to enhance tax compliance and achieve long-term profitability."otherAccounting result ,tax result , Algeria , tax complianceالإنتقال من النتيجة المحاسبية إلى النتيجة الجبائية ( دراسة حالة مؤسسة إستيراد و تصدير و صيدلية )Thesis