The Impact of Tax Practices on Financial Performance in Algerian Economic Institutions (A Study of A Sample of Economic Institutions In Bechar)

Abstract

This study investigates the impact of tax practices on the financial performance of economic enterprises in the Wilaya of Bechar, Algeria. A descriptive-analytical approach was adopted, and data were collected through a questionnaire administered to employees of 15 economic enterprises. A total of 174 valid responses were analyzed using SPSS version 26. The findings reveal that tax practices have a statistically significant positive effect on financial performance. Furthermore, tax planning, tax awareness, and tax incentives each exert a significant positive influence on financial performance. The study concludes that effective tax practices enhance enterprise performance by improving tax management, supporting investment decisions, and strengthening compliance with tax regulations.