دواعي تطبيق الضرائب المؤجلة في المؤسسات حسب النظام المحاسبي المالي الجزائري : دراسة حالات عملية

الملخص EN

The study aimed to identify the procedures and rules for handling the deferred tax, and to define the rules for its legal proof, as this concept created a set of problems in registration and accounting and a lack of understanding by accountants at the beginning of their application, and research found in the latest set of results, most notably: There is still difficulty in using the deferred tax in some or all institutions due to its lack of proficiency, despite the ease of its principle and the leniency of the tax administration for this type of accounting.

The accounting treatment of the institution's taxes helps to know its money and its obligations and rights towards the state.

Deferred tax gives an honest picture of an organization's financial position.