مجلة إقتصاد المال والأعمال
Volume 10, Numéro 1, Pages 1013-1030
2025-04-17
The Impact Of Tax System Complexities On Operating Segments (ifrs 8) - Case Study Of Algeria -
Authors : Toudert Akli . Belkadi Belkacem .
Abstract
The objective of this study is to identify the factors contributing to the complexities of the Algerian tax system and their impact on Operating Segments (IFRS8). A questionnaire was employed as a research instrument, targeting a sample of academics and professionals in the fields of accounting and taxation. The responses were analyzed using the statistical software SPSS (Version 26). The findings of the study indicate that the tax system is complex in terms of its legislative framework. However, in terms of tax administration, the system is generally characterized by low complexity, despite the presence of some complex elements. Regarding the effect of tax complexity on Operating Segments (IFRS 8), it was observed that complexity in tax administration impacts operational sectors, while legislative complexity did not demonstrate a statistically significant effect on Operating Segments(IFRS 8).
Keywords
Operating Segments ; tax system ; tax complexities ; ; IFRS 8 ; Tax legislation
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