This study aimed to identify the role of tax planning. in improving the financial capacity of the firm. Obtaining tax advantages and reducing the tax burden, on it is one of the priorities of top management. In addition, the fact that tax laws are rapidly changing. Havehave forced firms to pay attention to the tax aspect, and allocate space for the Tax Functiontax function and through it, the Tax Managertax manager to carry out Tax Planningtax planning, Achieveachieve the objectives of the Firmsfirm, protect it from Tax Risk,tax risk and gain all tax privileges offered by the State. Protectingstate, as well as protecting company assets, increasing its profitability and improving its Financial Capacityfinancial capacity.
The study found that Tax Planningtax planning has a weak relationship with the financial indicators selected to represent the financial capacity of companies in the cement sector in Algeria, in addition to the insignificance of the relationship between financial indicators and Tax Planningtax planning, and therefore tax planning does not have a role in improving the financial capacity of the companies studied.