قديري, عبد الحكيمغزال, محمد الساسيمدلل, لطفي2019-07-172019-07-172017https://dspace.univ-eloued.dz/handle/123456789/3260مذكرة ماستر تدقيق محاسبيThe Present research aims to show an analytic study of the value added tax including its most important problems and how to treat them as well as how to find out solutions to them. The research dealt with the theoretical part which in cludes what the value added tax is and all the different parts that are related to it Practical The part includes sample group of accountants and tax men of the wilaya of EL OUED during 2017 . After using the scientific research and relying on the experimental approach , the results showed that most of the informant confirmed that there are still problems related to tax which must be treated and solved completely.Arالرسم على القيمة المضافة، ولاية الواديMaster