The Impact Of Tax System Complexities On Operating Segments

dc.contributor.authorToudert, Akli
dc.contributor.authorBelkadi, Belkacem
dc.date.accessioned2025-05-04T09:21:27Z
dc.date.available2025-05-04T09:21:27Z
dc.date.issued2025-04-17
dc.description.abstractThe 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).
dc.identifier.citationToudert, 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 .
dc.identifier.issn2543-3660
dc.identifier.urihttps://dspace.univ-eloued.dz/handle/123456789/37890
dc.language.isoen
dc.publisherجامعة الوادي University of Eloued
dc.subjectOperating Segments
dc.subjecttax system
dc.subjecttax complexities
dc.subjectIFRS 8
dc.subjectTax legislation
dc.titleThe Impact Of Tax System Complexities On Operating Segments
dc.title.alternativeThe Impact of Tax System Complexities on Operating Segments (IFRS 8) - Case Study of Algeria -
dc.typeArticle

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