The problematic of neutrality of value added tax on financial statement of Algerian’s firm

Abstract

The study aims to analyze the neutrality of value added tax on Algerian’s firm, wich as the tax knowen as neutrlity and dont afect on firm’s costs because it favored by retrieval technical, and it suported by the final consumptive. The study finds that the value added tax is a netrality tax in few cases, and it could be no-neutrality tax in a few other cases, such as the law ho controls tax and a many principals of fincial accounting system makes the tax  non neutral then impact the final firm’s result.