Abbassi Saber

Abbassi Saber
Université de Biskra · Department of accounting and financial

Doctor of accounting and tax
Dr. University of Mohamed Khider Biskra

About

24
Publications
7,085
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Citations
Citations since 2017
20 Research Items
0 Citations
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20172018201920202021202220230123456
Introduction
Professor at university biskra Algeria
Skills and Expertise

Publications

Publications (24)
Article
Full-text available
This study aimed to diagnose the effectiveness of the dynamics of temporary tax policy in light of the crisis of the epidemic COVID19 in 2020, which has become widespread damage all economic sectors, which made countries accelerate to put in place measures that mitigate the damage in the term Short and long .The American experience in proposing a d...
Article
Full-text available
هدفت هذه الدراسة إلى محاولة تقدير ممارسات المحاسبة الإبداعية وأثرها على الأرباح في الشركات العائلية الجزائرية غير المسعرة في البورصة، بإعتبار أن هذه الممارسات قد تكون ضارة ونافعة وفق النية من إستخدامها. أختير لذلك شركة طهراوي كمؤسسة إقتصادية نموذجية خلال الفترة من (2002-2017)، ومن خلال إستخدام: النسب المالية، تشخيص تقارير محافظي الحسابات، وتطبيق نم...
Conference Paper
Full-text available
This study aims to measure the relationship between Corporate Governance characteristics and Tax risk in international companies. Therefore, COCA-COLA Company was selected as a case study for the period 2000-to 2020, especially after it was subjected to high tax fines during the year 2018 by the tax authorities in the United States due to tax respo...
Article
Full-text available
This study aims to measure the relationship between tax risk and accounting fraud in the international companies. Therefore, ALI BABA group was selected as a case study during the period 2007-2020. In the context of financial statements, the Beneish model is used to detect accounting fraud practices. Also to capture the effect of accounting fraud o...
Article
Full-text available
This study attempts to measure the tax evasion behavior in the economic institution, and finding out its most important characteristics, due to its negative impact on its financial strategy and reputation in the financial market. Therefore, COCA-COLA Company was selected as a case study during the period (1998-2018), especially after it was subject...
Chapter
Full-text available
يعتبر تنظيم مهنة المحاسبة أهم محاور الإصلاحات الذي باشرت فيه العديد من الدول على المستوى الدولي لما له من أهمية في تحسين مستوى الشفافية والإفصاح المحاسبي والمالي والذي يعود بدوره بالنفع على الإقتصاد الوطني . الذي (SCF) كذلك بالنظر للإصلاح المحاسبي الذي قامت به الجزائر منذ تطبيقها للنظام المحاسبي المالي 2017 ، والتطبيق الفعلي له إبتداءا من سنة 2010...
Conference Paper
Full-text available
Le but de cette étude est d'essayer de connaitre le débat sur l'efficacité de l'application les normes de la comptabilité et d'audit dans les institutions financières islamiques dont l'environnement est devenu caractérisé par une croissance rapide de l'industrie de la finance islamique, la différence entre les normes et pratiques comptables, la néc...
Conference Paper
Full-text available
The objective of this research is to try to find out the reality of accounting practices in the agricultural sector in Algeria through a comparative study with the experience of the European Union countries, considering the type of institutions that have specificities in the quality of production, life cycle, assessment methods and natural conditio...
Conference Paper
Full-text available
نهدف من هذه الدراسة إلى محاولة معرفة مدى جاهزية النظام المحاسبي المالي على إيجاد الحلول للمشاكل المحاسبية المعاصرة في المؤسسات الإقتصادية الجزائرية، في ظل التحول من فكرة أن النظام المحاسبي المالي ليس مجرد تقنيات وطرق محاسبية فقط، ولكنه نظام يتفاعل مع الظواهر الإقتصادية والمالية التي تحيط بالمؤسسة، وبذلك سيتم التركيز على تحليل ثلاث أنواع من القضايا:...
Article
Full-text available
The study aims to diagnose the effectiveness and efficiency of the environmental taxes as a requirement of the green economy and sustainable development in the modern economy, through the examination of some European states such as: France and Germany. The study reached several influencing determinants of the success of the environmental tax system...
Article
Full-text available
l’Objectif de cette étude est d'essayer de faire connaître La réalité de la gestion des bénéfices par les déterminants de la gestion fiscale dans les entreprises économiques, par une comparaison entre le comportement des gestionnaires des entreprises étrangères et algériennes. Cette étude considère quel ‘impôt et les facteurs visant à la réduction...
Conference Paper
Full-text available
The aim of this study is to try to diagnose the reality of the administration in terms of the value of taxes in business organizations by focusing on two axes: profit management by taxes and tax risk management, by a comparative study between a sample of foreign and Algerian international institutions for the period 2000-2013. Using statistical mod...
Conference Paper
Full-text available
L'objectif de cette étude est de déterminer la nécessité de mesurer et d'évaluer la qualité des rapports financiers des entreprises économiques algériennes, notamment après l'application du système de comptabilité financière (SCF), en utilisant des indicateurs et de modèles reposant sur des approches quantitatives et qualitatives. A travers cette é...
Conference Paper
Full-text available
L'objectif de cette étude est d'essayer de mesurer la relation entre la structure fiscale et la croissance économique dans divers environnements économiques internationaux tels que les pays de l'UE, États-Unis, Royaume-Uni, Japon, Chine, Croatie, Nigeria, Algérie... etc. Afin d'identifier les raisons de la controverse et proposer des suggestions qu...
Article
Full-text available
By this study, we aim to find out the importance of tax risk management in lifting the value of the economic enterprise, as the tax risk is considered one of the most important variables that influence the reputation of the enterprise and the extent to achieve its financial stability. For this purpose, a sample of twelve enterprises has been chosen...
Conference Paper
Full-text available
Le but de cette étude est d'essayer de faire connaitre l'importance des déterminants de la culture comptable et fiscale dans l'application et le traitement de la fiscalité différée conformément à la norme comptable IAS12 , de prime a bord que la santé et la qualité des pratiques comptables exigent la présence de nombreux facteurs économiques, jurid...
Conference Paper
Full-text available
Cette étude vise à essayer de diagnostique la relation entre la tendance de la comptabilité moderne et le phénomène du blanchiment de l'argent grâce à un certain nombre dent les plus importants sont: le rôle des connaissances comptable, le rôle des praticiens comptables, le rôle des régulateurs de la profession comptable, l'activation du système de...
Article
Full-text available
Le but de cet article est d'essayer de faire connaitre le problème de la prise de décision financière dans le cadre du comportement agressif vers l'impôt, qui exprime le manque de respect à l'esprit de la loi et l'utilisation intensive des instruments juridiques et financiers en mettant l'accent sur l'intention d'éviter le paiement de la taxe ainsi...
Article
Full-text available
Le but de cet article est de faire connaitre l’importance d'utiliser les frais de recherche et de développement dans la gestion fiscale agressive dans les entreprises économiques, qui utilisent un niveau élevé de moyens technologiques, objet de la présente étude. L’analyse porte sur un échantillonnage de huit (08) entreprises durant une période ent...
Conference Paper
Full-text available
Le but de cette étude est d'essayer de faire connaitre l'importance de la maitrise des déterminants de la gestion fiscale agressive dans l’entreprise économique en utilisant l'approche de la responsabilité sociale, qui considère l'impôt comme une question morale et il doit la gérer d’une manière rationnelle afin de créer un équilibre entre les dive...
Article
Full-text available
l’objet de cet article est de faire connaitre l’importance de la théorie de la gestion de l’impôt dans l’élévation de la valeur de l’entreprise économique du point de vue des actionnaires, et considérant que l’impôt est l’un des facteurs influents sur les indices de valeur, afin de confirmer les résultats des recherches qui stipulent que l’augmenta...
Conference Paper
Full-text available
The study aims at knowing the financial stability of financing operation under the leverage buy out and the private equity. follow the fact of this industry shows the big negative impact of the financial crisis on it, since it's considered as new financing modes for realising the economic growth. So we have tried through this paper analysing the me...
Conference Paper
Full-text available
While became international believe that the decentralization has positive impact on the level of economic growth, Dimensions of political, fiscal and administrative reforms of international modern devoted philosophy took citizen involvement in contributing to the development of tax legislation. Thus, this study aims to assess the experience of the...
Article
Full-text available
This study aims to investigate the impact of tax management on financial performance of the economic institutions through financial and accounting practices and attempts to make use of all the privileges granted by tax and investment laws. In addition, the study aims to illustrate the importance of tax management and its limits and its most importa...

Network

Projects

Projects (2)
Archived project
تنظيم مهنة المحاسبة في الجزائر
Project
Abstract: This study aims to investigate the impact of tax management on financial performance of the economic institutions through financial and accounting practices and attempts to make use of all the privileges granted by tax and investment laws. In addition, the study aims to illustrate the importance of tax management and its limits and its most important tools represented by the tax function which is looks at how to take advantage of all the developments in the science of management. The fundamental aim of this tax management lies in its impact on the institution’s financial performance, so that each fiscal impact is offset by a financial impact and thus influencing financial balance, financial decisions, the institution value, etc. The results show that tax management is not an effective tool in influencing financial indicators of the study sample. Keywords: Tax management, tax strategy, tax governance, tax risk, financial performance, institution value. Jel Classification Codes : C12, C58, H21, H26.