جبار بغدادعبد الرحيم نادية2026-07-082026-07-082026https://dspace.univ-temouchent.edu.dz/handle/123456789/7263This sud aims to highlight the role of wage policy in determining the taxable base of the personal income tax on salaries and wages within Algerian economic enterprises. It focuses on explaining the relationship between the different components of payroll taxes. The study examines the calculation of payroll taxes. The study examines the theoretical framework of wage policy, including its concept, objectives, components, and legal regulations, as well as the payroll tax system, its calculation mechanisms, and the taxable and non-taxable income elements. The research adopts a case study approach through an empirical application in a wholesale pharmaceutical products company. The analysis focused on the wage system implemented by the company and the impact of basic salaries, bonuses, and allowances on the determination of the taxable income base. The findings reveal a direct relationship between wage policy and the taxable income base, as wage components and compliance with tax regulations contribute to ensuring tax compliance and avoiding financial penalties and tax-related errorsotherwage policyThesis