The Impact Of Tax System Complexities On Operating Segments
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Date
2025-04-17
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جامعة الوادي University of Eloued
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).
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Keywords
Operating Segments, tax system, tax complexities, IFRS 8, Tax legislation
Citation
Toudert, Akli. . Belkadi, Belkacem. The Impact Of Tax System Complexities On Operating Segments . Journal of business and finance economy. Vol. 10. N. 01. 17 april 2025. faculty of economie commercial and management sciences. university of el oued .