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Tax consolidation technique of VAT in corporate groups: A case study of Condor group
  • Abdelhak Boudjelida,
  • Maloufi Nabil
Abdelhak Boudjelida

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Maloufi Nabil


This study aims to identify and demonstrate the steps involved in the accounting treatment of the tax consolidation technique for value-added tax in a corporate group in accordance with the financial accounting system. This is achieved using both descriptive and analytical approaches to describe the study variables, read and analyse data, and interpret legislative texts. As for the field aspect of the study, a case study of the Condor group was adopted. The study reached several results, the most important of which are: allocating a dedicated account for the group's operations in the financial accounting system; and that the tax consolidation of the value-added tax helps to avoid financial hardship and provide consistent liquidity for the group's companies. The study also recommended, in the end, simplifying the conditions for forming tax groups and increasing interest in group accounting in the academic and professional environment.