مجلة دراسات جبائية
Volume 15, Numéro 1, Pages 08-25
2026-07-18
The Impact Of Late Vat Filing On The Tax Burden Of Firms: A Case Study Of A Company
Authors : Sakhraoui Kaouther .
Abstract
This study aims to analyze the impact of the late value added tax (VAT) filing on a tax burden of firms, relying on the descriptive-analytical method. The study relied on monthly sales and purchase data of the company under examination, through which VAT payable and a penalties resulting from the delay in declaration and payment are calculated. The results showed that non-compliance with deadlines leads to significant an additional financial burden, amounting to 26,84% of an original tax obligation, reflecting the cumulative and ineffective nature of these fines and their detrimental effect on the institution's financial status.
Keywords
Value Added Tax ; Late Filing ; Tax Penalties ; Tax Burden
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